ANNAPURNA CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 2214/AHD/2024Status: DisposedITAT Ahmedabad25 June 2025Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) erred in denying registration. The objects of the trust were predominantly charitable and for the general public. Provisions of Section 13(1)(b) are applicable at the time of assessment, not at the stage of granting registration.

What were the facts?

The assessee, Annapurna Charitable Trust, applied for registration under Section 80G(5) of the Income Tax Act. The CIT(Exemption) denied registration, citing an object related to running service camps for pilgrims at religious places as being for religious purposes.

What were the issues?

Whether an object related to running service camps for pilgrims disqualifies a trust from 80G(5) registration. Whether Section 13(1)(b) can be invoked at the stage of granting registration.

Which sections of the Income-tax Act were involved?

Section 80G(5),Section 13(1)(b),Section 12AB

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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Page No 9 Annapurna Charitable Trust vs. CIT(E)

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