MUHIM FOUNDATION FOR PARTICIPATORY ACTION AND TRASFORMATION, RAIPUR,RAIPUR vs. CIT, EXEMPTION, BHOPAL, BHOPAL

ITA 459/RPR/2026Status: DisposedITAT Raipur13 July 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E)'s rejection was based on incorrect facts regarding the assessee's existence. Therefore, the matter was set aside and remanded for fresh adjudication.

What were the facts?

The assessee's application for approval under section 80G(5)(ii) was rejected by the CIT(E) for non-submission of documents related to prior 80G registration. The assessee contended that these documents were not applicable as the trust was formed after the specified dates.

What were the issues?

Whether the CIT(E) was justified in demanding prior registration documents for an entity formed after the relevant dates for 80G approval. Whether the rejection of the 80G application was based on correct factual assessment.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Sunil Kumar Agrawal, CA
Hearing: 06/07/2026

Per Avdhesh Kumar Mishra, AM:

This appeal filed by the assessee is directed against the order dated 28.03.2026 of Commissioner of Income Tax (Exemption), [CIT(E)], Bhopal rejecting the request of approval under section 80G(5) of the Income Tax Act, 1961 (‘Act’).

2.

The sole issue raised in this appeal revo

The order continues below.

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