WELLNESS FOUNDATION,PALARIVATTOM vs. CIT(EXEMPTION), KOCHI

The present appeals of the assessee are arising from the order of the learned Commissioner of Income-tax (Exemption) having DIN & Order No.ITBA/EXM/ F/EXM44/2023- 24/1053602678(1) & ITBA/EXM/F/EXM44/ 2023- 24/1055742070(1) dated 19thMarch, 2024 and 05th September, 2023, respectively.

The brief facts of the case are that the assessee is a trust came into existence on 3rdMarch, 2022. It has been granted provisional registration u/s.12A on 29thMarch, 2022 for Asst.Year 2022-2023 to 2024-2025. Thereafter the assessee vide application dated 29thSeptember, 2023 applied for permanent registration u/s.12A as well as u/s.80G. The learned CIT(E) heard the applications on 22ndDecember, 2023 and finally rejected the applications of the assessee vide order dated 19thMarch, 2024.

Aggrieved with the order of the CIT(E), the assessee has come up in appeal before us and assailed the order of ld.CIT(E).

The learned Departmental Representative appearing on behalf of the Revenue relied upon the orders of the authorities below.

We have heard the rival submissions and considered the material available on record. Perusal of the impugned order of the ld.CIT(E) would show that the ld.CIT(E) has based his conclusion simply on the basis of, name of the beneficiaries and held that the trust is formed for the benefit of a particular religion. In our opinion, the ld.CIT(E) has not examined the facts of the case properly. Therefore, we are of the firm opinion that the matters require fresh consideration before the ld.CIT(E). Hence, both the appeals are restored to the file of the ld.CIT(E) for deciding afresh in accordance with law. Needless