MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL

ITA 13/JAB/2019Status: DisposedITAT Jabalpur07 September 2020AY 2018-1914 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) did not fully examine the transactions related to associate concerns and the adequacy of consideration. The Tribunal found the facts indeterminate and directed further examination.

What were the facts?

The assessee, a trust running a hospital, school, and engaging in agricultural activities, applied for approval under Section 80G(5)(vi) of the Income Tax Act. The CIT(E) rejected the application citing huge surpluses and the nature of agricultural income as rent, not charitable activity.

What were the issues?

Whether the denial of approval under Section 80G(5)(vi) was justified based on the surpluses generated and the nature of income from land leasing. Whether the Tribunal can direct further examination of facts by the lower authority.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi),Section 10(1),Section 11,Section 10(23C)(va)

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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: S/SHRI NRS GANESAN & SANJAY ARORA

For Appellant: Shri Anil Gupta, CA
For Respondent: Shri H.P.Meena, CIT-DR
Hearing: 23/07/2020Pronounced: 07/09/2020

Per Sanjay Arora, AM: This appeal by the Assessee agitating the Order under section 80G (5)(vi) of the Income Tax Act, 1961 (‘the Act’ hereinafter) by the Commissioner of Income Tax (Exemption), Bhopal (‘CIT(E)’ for short) dated 30.01.2019 rejecting its’ application for approval there-under.

2.

1 It may be relevant to set out the background facts of the case. The assessee- applicant, a Trust created vide trust deed dated 17.3.1952, is registered under M.P. Public Trust Act, 1951. It is also registered as a charitable institution u/s. 12AA of the Act vide order dated 26.7.

The order continues below.

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