SARVA JANA SEVA TRUST,NAMAKKAL vs. CIT, EXEMPTIONS,, CHENNAI
आयकर अपीलीय अिधकरण, ’सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी यस यस िवने रिव, ाियक सद एवं ी जगदीश, लेखा सद के सम&
BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.980/Chny/2025
Sarva Jana Seva Trust,
51, Agraharam, Mohanur S.O.,
Namakkal – 637 015. [PAN: ABDTS 0704K]
Vs.
The Commissioner of Income
Tax (Exemptions),
Chennai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ8 की ओर से/ Appellant by :
Shri T.S.Lakshmi Venkatraman, FCA
:;थ8 की ओर से /Respondent by :
Shri Bipin C.N, CIT
सुनवाई की तारीख/Date of Hearing
:
26.06.2025
घोषणा की तारीख /Date of Pronouncement
:
14.08.2025
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 11.11.2024 seeking approval u/s.80G of the Income tax Act, 1961 (hereinafter “the Act”).
There is a delay of 62 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the Sarva Jana Seva Trust
:- 2 -:
petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
The assessee had filed an application dated 18.05.2024 in Form No. 10AB seeking approval under section 80G(5)(iii) of the Act. The Ld. CIT(E) has rejected the application for the reason that the objects of the trust are religious in nature and for the benefit of a particular group of people and not for the benefit of general public on the ground that the assessee’s trust mentioned the nature of the activity of the trust as charitable but it has also mentioned “religious” as one of the objects. The Ld. CIT(E) held the application to be not maintainable. 4. The Ld. Authorized Representative (A.R) of the assessee has submitted that sufficient opportunity has not been provided before rejecting the application . The Ld AR submitted that the assessee has got 34 objects and only one of the objects is of “religious” in nature and the Ld. CIT(E) has only considered the photographs at the time of the inauguration of the hall to hold that the trust is engaged in religious activities. The Ld. AR further submitted that there is no bar on religious activity as per Section 80G(5B) of the Act as it clearly stipulates that Sarva Jana Seva Trust
:- 3 -:
an amount up to 5% of the total income can be spent for religious purposes.
5. On the other hand, the Ld. Departmental Representative (DR) has relied on the order of Ld CIT(E).
6. We have heard the rival submissions and perused the materials available on record. The Ld. AR has submitted that the Ld. CIT(E) has rejected application without allowing further time and considering the further evidences in support of the activities and accounts of the assessee. The Ld. AR, in support of his contention has relied on the orders of the Co-ordinate Bench of this Tribunal in the case of International Pentecostal Church of God vs. ITO [2015] 43 ITR(T) 332
(Chennai-Trib.) and KVC Trust vs. DIT(E), Chennai [2011] 11
taxmann.com 91 (Chennai-Trib.). Considering the submissions and in the interest of justice, we are of the view that one more opportunity should be granted to the assessee to present its case before Ld.
CIT(E). Accordingly, we remit the matter back to the file of the Ld.
CIT(E) for fresh consideration of the application, after affording the assessee a reasonable opportunity of being heard. We also direct the assessee to appear before the Ld. CIT(E) on the date of hearing without fail and submit all the relevant documents sought for by the Ld.
Sarva Jana Seva Trust
:- 4 -:
CIT(E). In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
7. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 14th day of August, 2025 at Chennai. (यस यस िवने रिव)
(SS Viswanethra Ravi)
याियक
याियक
याियक
याियक सदय
सदय
सदय
सदय / Judicial Member
(जगदीश)
(Jagadish)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
चेनई/Chennai, दनांक/Dated: 14th August, 2025. EDN/-
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF