SRI GANGA CHARITABLE TRUST,HYDERABAD vs. CIT (EXEMPTIONS), HYDERABAD

Aggrieved by the order of the learned CIT(A), the assessee trust is now in appeal before the Tribunal.

CA Nitin Rander, Learned Counsel for the Assessee, submitted that, the learned CIT(E) had simply rejected the application of the appellant trust filed in Form- 10AB for registration u/sec.80G of the Act, without appreciating the fact that the assessee has filed evidences to prove that assessee is carrying-out charitable activities by providing free food to general public and in this regard, he filed relevant photographs and evidences. The Learned Counsel for the Assessee further submitted that, the learned CIT(E) has rejected the application for registration of the assessee trust u/sec.80G of the Act in a very casual manner without considering the objectives of the assessee trust and activities carried-out during the year. In support of his contentions, he drew the attention of the Bench with respect to the observations of the learned CIT(A) in para-3 of the order wherein the learned CIT(E) observed that, “no 4 ITA.No.203/Hyd./2025 substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of sec.80G of IT Act, 1961. In light of the above facts, the present application in Form 10AB for registration u/sec.80G is herewith rejected”. He submitted that the appellant-trust is providing free food to the poor/general public and, therefore, a direction may be given to the learned CIT(E) for registration of the appellant-trust u/sec.80G of the Act as the learned CIT(E) has not disputed the very fact of any violation of provisions of sec.80G(v) of the Act.

MS. M. Narmada, learned CIT-DR, on the other hand, supporting the order of learned CIT(E) submitted that, the assessee-trust has made the application for registration in Form-10AB for registration u/sec.80G of the Act. She submitted that, since the assessee trust has failed to prove it’s onus of charitable activities carried-out by it with supporting documents to the satisfaction of the learned CIT(E), he rejected the application filed by the assessee trust u/sec.80G of the Act and that the order of the learned 5 ITA.No.203/Hyd./2025 CIT(E) is in accordance with law. She accordingly submitted that the order of the learned CIT(E) be confirmed.

We have heard both the parties, perused the material on record and the orders of the authorities below. We find that, admittedly, the assessee trust has made an application in Form-10AB for registration u/sec.80G of the Act. However, on perusal of the order of the learned CIT(E), we find that, the learned CIT(E) has simply rejected the application filed by the assessee trust in Form-10AB for registration u/sec.80G of the Act, without considering the documentary evidences filed by the assessee trust which is evident from para-3 of his order itself where there were no discussion about the submissions made by the assessee trust and the reasons for decision by the learned CIT(E) for rejection of registration of assessee trust u/sec.80G of the Act or the objections of the assessee trust has been discussed. Further, the learned CIT(A) dismissed the application filed by the assessee in a casual manner by repeating or copying the contents from some other order which is evident from the findings in para-3 of learned 6 ITA.No.203/Hyd./2025 CIT(E)’s order where the learned CIT(E) observed that, no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of sec.80G of IT Act, 1961. In light of the above facts, the present application in Form 10AB for registration u/sec.80G is herewith rejected. Further, we find that the learned CIT(E) has not disputed the fact that the assessee has not violated the provisions of sec.80G(v) of the Act. Further, the assessee trust has carried-out it’s activities in accordance with it’s objectives, which is evident from relevant evidences and photographs submitted before the authorities. Further, the learned CIT(E) ignored 12AB registration after satisfying with objects and activities. Therefore, in our considered view, the learned CIT(E) ought to have grant registration to the assessee trust. We, therefore, direct the learned CIT(E) to grant registration u/sec.80G of the Act. Accordingly, the grounds of appeal of the assessee trust is allowed.

In the result, appeal of the assessee is allowed.