SARASWATHI EDUCATIONAL AND CHARITABLE TRUST,BENGALURU vs. INCOME TAX OFFICER WARD 3 EXEMPTION, UNITY BUILDING BANGALORE

The brief facts of the case are that the assessee is a charitable organization and applied for registration u/s. 12AB of the Act and also applied for the approval u/s. 80G of the Act. The Ld.CIT(E) had considered the said applications and held that the activity report was not filed by the assessee and also the administrative expenditure is more than the welfare expenses and on that score, the Department could not verify the genuineness of the activities and therefore, rejected the applications.

As against the said rejection orders, the assessee is in appeals before this Tribunal.

At the time of hearing, the Ld.AR fairly submitted that the assessee had failed to appear and furnish the details before the Ld.CIT(E) even though their activities are charitable in nature and also submitted that if one more opportunity is granted, the assessee would appear and furnish the details as sought for by the Ld.CIT(E) including the activity report and prayed to allow the appeals.

The Ld.DR relied on the orders of the Ld.CIT(E) and prayed to dismiss the appeals.

We have heard the arguments of both sides and perused the materials available on record.

We have perused the impugned orders in which the Ld.CIT(E) had observed that the activity report was not filed by the assessee and therefore, the genuineness could not be verified by the Department. We have also considered the submission made by the assessee that the assessee had not furnished the details by oversight and undertook to appear before the Ld.CIT(E) with all the documents. Considering the fact that the impugned

In the result, both the appeals filed by the assessee are allowed for statistical purposes.