KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

ITA 162/RJT/2024Status: DisposedITAT Rajkot24 March 2025Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application for 80G approval and remitted both matters back to the CIT(Exemption) for fresh adjudication. The assessee was directed to provide necessary details as required by the CIT(Exemption).

What were the facts?

The assessee, Krupa Vilas Gau Seva Trust, applied for registration under Section 12A and approval under Section 80G. The CIT(Exemption) rejected the applications, citing discrepancies between the trust's objectives and its reported expenditures, particularly regarding Gaushala activities and blanket distribution.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the applications for registration and approval based on the perceived mismatch between the trust's objectives and its activities and expenditures. Whether the delay in filing the 80G application should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)

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Cases cited in this judgment(11)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

For Respondent: Shri Sanjay Punglia, CIT DR
Hearing: 09/01/2025Pronounced: 24/03/2025

Heard together (2 matters)

ITA NO. 162/RJT/2023
ITA No. 163/RJT/2023

Read from the judgment's own cause title. This page is filed under one of them.

Per, Dr. A. L. Saini, AM

Captioned two appeals filed by the assessee, are directed against the separate orders passed by the Learned Commissioner of

The order continues below.

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