SARVABHAOOM HINDU DHARAM SRICHOBEES AVTAR TATWAGYAN MANDIR TRUST DEPALPUR,INDORE vs. CIT EXEMPTION, BHOPAL, BHOPAL

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
Sarvabhaoom Hindu
Dharam Srichobees Avtar
Tatwagyan Mandir Trust,
Depalpur,
Indore
बनाम/
Vs.
CIT (Exemption)
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AAETS4230L
Assessee by Shri Ashish Goyal and N.D. Patwa, ARs
Revenue by Shri Raghunath, CIT-DR
Date of Hearing
26.08.2025
Date of Pronouncement
28.08.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order bearing DIN:
ITBA/EXM/F/EXM45/2024-25
dated 26.09.2024 [“impugned order”] passed by learned Commissioner of Income-Tax
(Exemption),
Bhopal
[“CIT(E)”]
by which the assessee’s application for grant of final approval u/s 80G(5) of Income-tax Act, 1961
has been rejected and the provisional approval u/s 80G(5) granted earlier

Sarvabhaoom Hindu Dharam Srichobees Avtar Tatwagyan Mandir Trust
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has also been cancelled, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
2. The background facts leading to present appeal are such that the assessee is a public trust claiming to be engaged in charitable-cum-religious activities. The assessee was holding registration u/s 12AA from AY 2017-18
granted vide Order No. ITBA/EXM/S/12AA/2017-18/1005867614(1) dated
23.08.2017
under old regime.
Further, the assessee is holding final registration u/s 12A/12AB granted from AY 2022-23 to 2026-27 vide Order
No. AAETS4230LE20211 dated 07.04.2022. Apart from these registrations u/s 12A/12AA/12AB, the assessee also applied for provisional approval u/s 80G(5) which was granted by Income-tax Department from 08.12.2022 to AY
2025-26
vide
Order
No.
AAETS4230LF2022101
dated
08.12.2022. Thereafter, the assessee made an application dated 12.03.2024 in Form No.
10AB seeking final approval u/s 80G(5) but this application has been rejected by CIT(E) through impugned order dated
26.09.2024. Simultaneously, the CIT(E) has also cancelled assessee’s provisional approval u/s 80G(5). Aggrieved, the assessee has come in next appeal before us.
3. We have heard learned Representatives of both sides and carefully perused the impugned order.

Sarvabhaoom Hindu Dharam Srichobees Avtar Tatwagyan Mandir Trust
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4. Ld. AR for assessee at first drew us to Para 6 of impugned order and showed that the Ld. CIT(E) has observed that assessee is a ‘religious entity’
and therefore in terms of section 80G(5)(ii) read with Explanation-3 to section 80G, the assessee is not eligible for approval u/s 80G(5). He, however, submitted that assessee is a ‘charitable-cum-religious entity’ which is manifest from following documents:
(i)
The Order passed by