GARGADEEN NIRANJAN LAL DATA CHARITABLE TRUST,ALWAR vs. CIT (EXEMPTION), JAIPUR

ITA 535/JPR/2017Status: DisposedITAT Jaipur09 August 2017AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) erred in rejecting the application solely on the ground of insufficient volume of charitable activities. The law does not mandate significant charitable activities for registration under Section 80G, as long as other conditions are met.

What were the facts?

The assessee trust applied for registration under Section 80G of the Income Tax Act. The CIT(Exemption) rejected the application stating that the trust had not carried out any significant charitable activities in the eight months since its inception.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for registration under Section 80G on the grounds of insignificant charitable activities, and if the law requires a minimum volume of activities for such registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 535/JP/2017

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@

PER SHRI KUL BHARAT, JM.

This Appeal by the Assessee is directed against the order of Ld. CIT(E), Jaipur

dated 27.04.2017 pertaining to A.Y. 2017-18. The Solitary ground has raised in this appeal that reads as under:-

“That the Ld. CIT(Exemption), Jaipur has erred in law as well as on the facts and circumstances of the case in rejecting the application of the assessee trust for granting of registration certificate u/s 80G of the Income Tax Act, 1961. The Ld. CIT(Exemption) has reje

The order continues below.

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