BODDU LAKSHMIDEVI CHARITABLE TRUST,SRIKAKULAM vs. CIT(EXEMPTIONS), HYDERABAD

At the outset, learned AR submitted that the learned CIT (E) rejected the application of the assessee in Form No. 10AB seeking registration under section 80G of the Income Tax Act, 1961 (for short “the Act”) stating that no substantial activities which are charitable in nature are being carried out by the assessee, which is in violation of the provisions of the sec. 12 AB of the Act, without specifying any details thereof. The learned AR submitted that without pointing out which activity of the assessee does not fall in the category of charitable activities, the learned CIT(A) is not justified in rejecting the application for registration in section 80G of the Act.

Learned DR placing to heavy reliance on the impugned order and submitted that the learned CIT(E) took a plausible view on a perusal of the submissions made by the assessee that the assessee did not do any considerable activity of charitable in nature.

We have gone through the record in the light of the submissions made on either side. It is not known whether the assessee has any registration under section 12 AB of the Act was granted under clause (23C) of section 10 of the Act. Except the photographs, assessee did not submit any material whether it is the financial statements, or the objectives of the assessee, before us to consider the merits of the case. But it is evident from the impugned order that the learned CIT(E) did not specify any event that does not fall in the category of charitable activity and the impugned order is cryptic in that respect.