RUDRAKSHA SEVA CHARITABLE TRUST,VALSAD vs. THE CIT(EXEMPTION), AHMEDABAD

1 The order passed by U/s.80G(5) on 24.12.2024 by CTT(Exem). Ahmedabad rejecting the application for approval of the appellant trust u/s 80G(5)(iii) of the Act and cancelling the provisional approval by holding that the appellant trust was a religious trust Asst. Year : N.A - 2– which is excluded from the benefits of sec.80G(5) is wholly illegal, unlawful and against the principles of natural Justice.

2 The Id. CIT (Exem) has erred in not considering fully and properly the explanations furnished and evidence produced by the appellant trust.

1 The Id. CIT (Exem), has grievously erred in law and or on facts in not appreciating that the appellant trust was not a religious trust and no expenditure was incurred on religious objects in past as per audited accounts furnished.

2 That the in the facts and circumstances of the Id. CIT (Exem), ought not to have held that the appellant trust was a religious trust inclusive of religious objects.

The Ld.CIT (Exem) has grievously erred in law and or on facts in rejecting the approval of the appellant trust u/s 800(50) of the Act and cancelling the provisional approval.

2 That the in the facts and circumstances of the Id. CIT(Exem), ought not to have rejected the application for registration by ignoring the evidence on record with the application for registration.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application for approval u/s.80G(5)(iii) of the Act, since the assessee trust failed to submit substantial document regarding the genuineness of religious activities of the Trust.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the Rudraksha Seva Charitable Trust Vs. CIT Asst. Year : N.A - 3– application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(A). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.

""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file.