THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

ITA 1372/CHNY/2024Status: DisposedITAT Chennai05 March 2025AY 2010-11Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO lacked valid grounds to reopen the assessment as the information relied upon was from a different assessment year and was not independently verified. The reopening was based on borrowed satisfaction and suspicion, not belief.

What were the facts?

The assessee, a registered charitable trust, claimed exemption under Section 11. The Assessing Officer (AO) disallowed expenses, alleging they were for religious activities, and reopened the assessment. The Commissioner of Income Tax (Appeals) upheld the AO's action.

What were the issues?

Whether the reopening of assessment under Section 147/148 was validly initiated based on the information available to the AO. Whether the expenses incurred by the trust were for religious purposes, leading to disallowance of exemption.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 147,Section 148

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI JAGADISH

Hearing: 07.01.2025Pronounced: 05.03.2025

PER ABY T. VARKEY, JM: These appealshave been preferred by the assessee Trust against

the order of the Learned Commissioner of Income Tax (Appeals)/NFAC,

(hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 20.03.2024 &

20.06.

2024 for the Assessment Years(hereinafter referred to as ‘AY‘)2010-11 &2011-12. 2. In both these appeals, the sole issue involved is the denial of exemption claimed by the assessee trust u/s 11 of the Act and taxin

The order continues below.

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