HINDU NAV VARSHA SWAGAT SAMITI,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against order dated
28.10.2024 passed by the Ld. Commissioner of Income-tax
(Exemptions), Mumbai wherein he has rejected the application of the assessee for registration u/s 80G of the Income-tax Act, 1961 ( in short the Act).
reproduced as under 1. The Ld passin applica
80G of law.
2. The Ld passin justice.
3. The Ld holding conditi rejectin
4. The Ld holding cum incorre
2. We have heard the relevant material assessee submitted prescribed for applic nature of the activit instead of public cha dated 02.09.2024
explaining such ina considered. The Ld.
one more opportunity
2.1 In the facts an undertaking by the activity of the asses
Hindu Nav
ITA

The grounds raised by the :
d. CIT(Exemptions) has erred in law and ng the order in Form No. 10AD reje ation filed by the appellant seeking app f the Act which is invalid and bad in th d. CIT(Exemptions) has erred in law and ng the order in violation of principles o
.
d. CIT(Exemptions) has erred in law and g that the appellant has made vio ions stipulated u/s 80G of the Act an ng approval u/s 80G of the Act.
d. CIT(Exemptions) has erred in law and g that the appellant's activities are of a charitable nature which ect and bad in law.
rival submissions of the parti ls on record. Before us, the Ld.
that while filing the Form No cation u/s 80G, due to inadve ty was mentioned as charitable aritable. The Ld. counsel subm was filed before the conce advertent error however same counsel for the assessee pray y to demonstrate with evidences nd circumstances of the case trustee on behalf of the trust ssee being in the nature of pu v Varsha Swagat Samiti
2
A No. 6714/MUM/2024
e assessee are in facts in ecting the roval u/s.
he eyes of in facts in of natural in facts in olation of d thereby d facts by a religious h is ies and perused counsel for the o. 10 i.e. Form ertent error the e cum religious mitted that letter erned authority has not been yed for granting s.
and in view of t to explain the ublic charitable trust, we feel it ap
CIT(Exemptions) and afresh after taking support of public ch assessee are accordin
3. In the result, statistical purposes.
Order pronoun (RAHUL CHA
JUDICIAL M
Mumbai;
Dated: 24/02/2025
Rahul Sharma, Sr. P.S.

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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Hindu Nav
ITA ppropriate to set aside the or d restore the matter back to h into account the documentar haritable activity. The grounds o ngly allowed for statistical purpo the appeal of the assessee ced in the open Court on 24/0 AUDHARY)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu v Varsha Swagat Samiti
3
A No. 6714/MUM/2024
rder of the Ld.
him for deciding ry evidences in of appeal of the oses.
is allowed for 02/2025. d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai