SRI AMBHA MAHESHWARI DEVALAYA SEVA SAMITI,BENGALURU vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BENGALURU

The Assessee has raised the following grounds of appeal:

The order of rejection for approval and recognition under section 80G[5] of the Act passed by the learned Commissioner of Income-tax [Exemptions], Bengaluru dated 28/09/2025, in so far as it is against the Appellant is opposed to law, weight of evidence, probabilities, facts and circumstances of the Appellant's case, requires to be quashed.

The learned Commissioner of Income-tax [Exemptions], Bengaluru, is not justified in mechanically rejecting the application filed by the appellant for recognition and approval for registration of the appellant Trust under section 80G[5] of the Act merely on the basis of the appellant being a Religious Trust.

The learned Commissioner of Income-tax [Exemptions], Bengaluru is not justified in rejecting the application filed by the appellant under section 80G of the Act in Form 10AB, by erroneously holding that the provisions of section 80G[iii] and [v] are attracted without appreciating the fact that the activities of the appellant Trust is for the benefit of the public like supporting the poor students for education, free medical camp for poor, starting libraries, etc., which are not connected to the religious activities, which was completely ignored by the learned Commissioner of Income-tax [Exemptions], on the facts and circumstances of the case.

The learned Commissioner of Income-tax [Exemptions] Bengaluru ought to have appreciated the fact that the objectives of the trust includes that which are beneficial for whole of the society and not only for a particular religious community or caste, on the facts and circumstances of the case.

The learned Commissioner of Income-tax [Exemptions], Bengaluru is not justified in rejecting the application for recognition and approval for registration under section 80G[5] of the Act on certain assumptions, presumptions, surmises and on wrong appreciation of facts and consequently passed a perverse order, on the facts and circumstances of the case.

The appellant craves leave of this Hon'ble Tribunal to add, alter, amend, substitute or delete any or all of the grounds of appeal urged above at the time of hearing of the appeal by this Hon'ble Tribunal.

For the above and other grounds to be urged during the course of hearing of the appeal the Appellant prays that the appeal be allowed in the interest of equity and justice.

Briefly stated, the facts of the case are that the assessee filed an application in Form No. 10AB on 6 August 2024 seeking regular approval under section 80G of the Income Tax Act. The assessee had earlier been granted provisional approval in Form No. 10AC on 25 July 2024 for Assessment Years 2025-26 to 2027-28. The application filed in Form No. 10AB on 6 August 2024 was rejected by the CIT (Exemptions), Bangalore, by order dated 29 January 2025 for non- compliance. That order was challenged by the assessee before the Coordinate Bench. Meanwhile, the assessee filed another application in Form No. 10AB for approval under section 80G on 7 February 2025, even while its appeal regarding registration was pending before the Tribunal. Subsequently, by order dated 9 June 2025 in ITA No. 599/Bangalore/2025, the Coordinate Bench remitted the issue to the file of the learned CIT (Exemptions) for consideration of approval under section 80G of the Act. 4. During the proceedings before the learned CIT (Exemptions), the assessee submitted several details. The learned CIT (Exemptions) noted that, under section 80G(5) of the Income Tax Act, approval under section 80G cannot be granted to any institution or fund established for the benefit of a particular religious community or caste. Since the assessee had been granted registration under section 12AB specifically as a religious trust, the learned CIT (Exemptions) held that it was outside the scope of approval under section 80G and, accordingly, rejected the application. 5. Aggrieved by the order, the assessee is in appeal. Shri V. Narendra Sharma, Advocate and authorized representative, filed a letter dated 10 June 2025 [ inadvertently dated 10-06-2022] stating that the assessee wishes to withdraw the appeal. The letter, signed by Shri K. N. Ashwath, General Secretary of the trust, refers to the present appeal number and states that the assessee-trust is no longer interested in prosecuting the appeal. Accordingly, the assessee seeks leave of this Hon’ble Tribunal 3 to withdraw the appeal. The learned Departmental Representative raised no objection. 6. In view of the above facts, the assessee’s appeal is permitted to be withdrawn in terms of the letter dated 10 June 2025 filed by the General Secretary of the assessee-trust. Accordingly, the appeal is dismissed as withdrawn.