HIND NAVOTTHANA PRATISHTAN,THRISSUR vs. CIT(EXEMPTION), KOCHI

ITA 71/COCH/2025Status: DisposedITAT Cochin30 June 2025AY 2024-25Bench: SHRI INTURI RAMA RAO, AM AND SONJOY SARMA (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that what constitutes a religious activity is debatable and that spending on "Bhagavata Tattva Sameeksha Satram" does not automatically qualify as a religious activity. It held the CIT(E)'s reasoning unsustainable and directed the renewal of 80G approval.

What were the facts?

The appellant, a charitable trust registered under Section 12A and previously approved under Section 80G, applied for renewal of its 80G approval. The CIT(E) rejected the application, holding that the trust spent money for religious purposes.

What were the issues?

Whether spreading "Bhagavata Tattva Sameeksha Satram" constitutes a religious activity precluding a charitable trust from obtaining 80G approval.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri Binisha Baby, Advocate
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 03.06.2025Pronounced: 30.06.2025

Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Exemption), Kochi (in short “CIT(E)”), dated 27/11/2024. 2

2.

Briefly the facts of the case are that the appellant is a Charitable Trust was duly registered U/s.12A of the Income Tax Act, 1961 (in short “the Act”) on 31/03/1986. The appellant Trust was also granted approval U/s. 80G of the Act. Under the new regime, the appellant applied for renewal of 80G and got provisional registration. The appellant filed an application f

The order continues below.

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