SRI VENKATESWARA SWAMY TEMPLE COMMITEE.,KHAMMAM vs. CIT (EXEMPTION), AAYAKAR BHAVAN, BASHERBAGH.

This appeal filed by the assessee is directed against the order dated 28/11/2024 of the learned CIT (E), Hyderabad for the A.Y.2024-25 whereby the application seeking approval u/s 80G(5) of the Act was rejected.

There is a delay of 55 days in filing the present appeal. The assessee has filed a petition for condonation of delay which is supported by an affidavit filed by the Treasurer of the assessee trust.

The learned AR of the assessee has submitted that the assessee is a Temple and not having any facility of computer or internet, therefore, the impugned order passed by the Commissioner of Income Tax (Exemption) was not in the knowledge of the assessee as the same was not served upon the assessee in physical form. The assessee remained unaware of the order until the Tax Auditor reviewed the I.T Portal and brought the matter to the notice of the assessee that the Commissioner of Income Tax (Exemption) has passed the impugned order on 28/11/2024. Thus, the learned AR has submitted that the delay in filing the present appeal by the assessee was neither intentional nor willful but due to the reason that the impugned order was not in the knowledge of the assessee until it was brought by the Tax Auditor of the assessee after noticing from the Tax Portal.

On the other hand, the learned DR has not raised serious objection to the condonation of delay of 55 days in filing the present appeal.

We have considered the rival contentions and carefully perused the contents of the affidavit explaining the cause of delay in para 1 to 7 as under:

By considering the reasons explained by the assessee, we are satisfied that the assessee was having a sufficient reason for not filing the appeal within the period of limitation and accordingly the delay of 55 days in filing the present appeal is condoned.

The assessee has raised the following grounds of appeal:

The learned AR of the assessee has submitted that in response to the notice issued by the CIT (Exemption), the assessee filed submissions on 20th June, 2024, 27th June, 2024, 29th July, 2024 and 15th October, 2024. Thus, all the requisite details and documents were filed by the assessee before the CIT (Exemption) but the same were not considered while passing the impugned order and rejected the application of the assessee summarily. He has thus, submitted that the impugned order of the CIT (Exemption) may be set aside and the assessee may be granted approval u/s 80G(5) of the Act. In support of his contention, he has relied upon the decision of the Coordinate Bench of this Tribunal dated 6/5/2025 in case of Sri Ganga Charitable Trust vs. CIT (E) in ITA No.203/Hyd/2025.

On the other hand, the learned AR has submitted that the assessee has claimed to have filed all the relevant documents and details before the CIT (Exemption). However, the CIT (Exemption) has given the finding that on perusal of the submissions of the assessee it is observed that no substantial charitable activities are being carried out by the assessee trust. He has relied upon the impugned order of the CIT (Exemption).

We have considered the rival submission as well as relevant material available on record. The assessee has filed the copies of the relevant record which was produced before the CIT (Exemption) in response to the notice issued by the CIT (Exemption) in the paper book running in 95 pages. The CIT (Exemption) has rejected the application of the assessee by giving the reasons in para 3 of the impugned order as under:

Thus, it is clear that the CIT (E) has given the reasons that no substantial charitable activities are being carried out by the Assessee Trust. However, the impugned order is completely silent about the relevant record filed by the assessee to show that the assessee has carried out the charitable activities. Further, the assessee was already granted registration u/s 12AB of the Act by considering the fact that the objects of the assessee are charitable