MAHADEVI PARAMESHWARIDAS JINDAL CHARITABLE TRUST,MUMBAI vs. CIT(EXEMPTION), MUMBAI

Facts

The assessee, a charitable trust, applied for renewal of its 80G approval. The CIT(E) rejected the application, citing issues with the purchase of high-end vehicles and advances given to contractors. The CIT(E) also, in his concluding remarks, addressed the application for registration under Section 12AB, which was not the subject matter of the appeal.

Held

The Tribunal found that the CIT(E) had failed to properly adjudicate the issues before him, mixing the application for 80G renewal with a Section 12AB registration application. The order was set aside due to procedural lapses and lack of proper consideration.

Key Issues

Whether the CIT(E) erred in rejecting the renewal of 80G approval based on the purchase of vehicles and advances, and whether the CIT(E) improperly addressed Section 12AB registration in the 80G renewal order.