SHRI GUJRATI VAISHNAV SEVA TRUST ,MANGALORE vs. INCOME TAX DEPARTMENT, CIT (EXEMPTIONS), BENGALURU., BENGALURU

ITA 79/BANG/2025Status: DisposedITAT Bangalore28 July 2025AY 2024-2025Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the genuineness of the activity, not the quantum of expenditure, is relevant for granting registration. The Tribunal also noted that the term 'activities' in Section 12AB includes 'proposed activities'.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application, holding that the trust had not made substantial expenditure towards its objects and had not submitted sufficient proof of activities.

What were the issues?

Whether the rejection of registration under Section 12AB was justified solely on the ground of insufficient expenditure, or if proposed activities and submitted documentation should be considered.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 13(5)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Respondent: Shri E Shridhar, D.R
Hearing: 06.05.2025Pronounced: 28.07.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT (E), Bangalore dated 09/12/2024 vide DIN & Order No. ITBA/EXM/F/EXM45/2024-25/1071030477(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act”).

2.

The assessee has raised the following grounds of appeal: Shri Gujrati Vaishnav Seva Trust, Mangalore 3. The brief facts of the case are that the assessee Trust submitted an application in Form 10AB on 29.06.2024, seeking registration under Section 12AB of the Act. On receipt of the application, the ld. CIT(E) assigned

The order continues below.

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