N.G.GADHIYA FOUNDATION TRUST,JAIPUR vs. CIT(EXEMPTION), JAIPUR, JAIPUR

ITA 1397/JPR/2025Status: DisposedITAT Jaipur22 September 202618 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, finding that the CIT(E) erred in treating the trust as purely religious and in concluding that religious expenditure exceeded the permissible limit. The Tribunal set aside the CIT(E)'s order and restored the application for fresh consideration.

What were the facts?

The assessee, N.G. Gadhiya Foundation Trust, had its application for regular approval under Section 80G rejected by the CIT(E), who also cancelled its provisional approval. The CIT(E) cited the trust's religious nature, excessive religious expenditure, and delay in filing the application as reasons.

What were the issues?

Whether the trust is primarily religious, whether religious expenditure exceeded the permissible limit, and whether the delay in filing the application for regular approval under Section 80G should be condoned.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 80G(5B),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri Kuldip Singh & Shri Prakash

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the Assessee is directed against the order of the learned Commissioner of Income Tax (Exemption), Jaipur [hereinafter referred to as "the learned CIT(E)"] dated 27.03.2025 passed in Form No. 10AD, whereby the application of the Assessee in Form No. 10AB for approval under clause (iii) of the first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (hereinafter referred to as "the Act") was rejected and the provisional approval granted to the Assessee on 09.02.2024 under clause (iv) of the first proviso to sub-section (5) of section 80G of the Act was cancelled.

2.

There is a delay of 130 days in filing this appeal before us. Th

The order continues below.

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