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Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 27.03.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’).
In the instant case, the Assessee had sought for registration u/s 80G(5) of the Act by filing an application in form 10AB of the Act on dated 30.09.2024, which was rejected by the Ld. Commissioner mainly on the reason that “the Assessee intends to apply funds for a particular religious community or caste/kanara and kasargode (Brahmin community) as per clause 3A or other such clauses (viz. 3(b), 3(d) and 3(f) which are in violation of the provision of section 13(1)(b) of the Act.”
The Assessee before us has filed a duly sworn affidavit for making necessary amendments in the trust deed to ensure that the benefits of the trust shall not be restricted to any specific religious community or caste and the charitable activities shall be open to the public at large without any discrimination. Said amendment shall be carried out in due course of time and would be submitted to the appropriate authorities including the office of the Commissioner of Income Tax (Exemption) or any such offices for necessary compliance or rectification or consideration.
Thus considering the undertaking by way of duly sworn affidavit dated 14.07.2025 filed by the Assessee, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Ld. Commissioner for decision afresh, on modifying/amending the relevant restrictive clauses in the trust deed as objected to by the Ld. Commissioner, as appears in the impugned order and/or otherwise which violates the provisions of law and/or which supports/encourages the activities for particular caste or religion. Suffice to say, the Ld. Commissioner shall afford reasonable opportunity of being heard to the Assessee and
Thus, the case is remanded accordingly to the file of the Ld. Commissioner.
In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open court on 28.07.2025.