SHRI SANKAT MOCHAN BALAJI MANDAL ,NEW DELHI vs. CIT EXEMPTOIN, DELHI

The matter relates to rejection of application filed in Form 10AB for grant of approval under section 80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) made by the Appellant Trust by the order dated 30.01.2025 passed by the Ld. Commissioner of Income Tax (Exemptions).

We have heard both the parties and also perused the relevant materials available on record. It appears that the rejection of application filed in Form 10AB for grant of approval under section Shri Sankat Mochan Balaji Mandal vs. CIT(Exemption) 80G(5)(iii) was made by the assessee on the ground of non-furnishing of certain documents. NOC from the owner of the premises from which the applicant operating charitable activity, undertaking under section 2(15) of the Act, Declaration under section 13(1)(c) of the Act, list of donors and the details of the donation received not provided. Justification of claim of approval as sought for and the bills/vouchers/photos in support of the expenses claimed by the assessee were also not provided. Under these facts and circumstances of the matter having regard to the activities rendered by the assessee, this appeal is disposed of by remitting this issue to the file of Ld. CIT(E) for fresh adjudication of the same. Upon considering the relevant documents as sought for which are further directed to be furnished by the assessee trust before the date of hearing of the matter. The Ld. CIT(E) is further directed to grant an opportunity of being heard to the assessee and to pass orders strictly in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21.08.2025.