VITHALDAS TULSIDAS CHARITABLE TRUST,NADIAD vs. THE CIT(EXEMPTION), AHMEDABAD

The following grounds have been taken in this appeal: -

In law and on the facts and in the circumstances of the case of appellant, the ld. CIT (Exemption), Ahmedabad has erred in rejecting application for registration of the trust u/s. 80G(5) of the Income Tax Act, 1961 on the basis of incorrect reasons/observations.

1 In law and on the facts and in the circumstances of the case of appellant, the ld. CIT (Exemption), Ahmedabad has erred in not granting registration u/s 80G(5) of the Act to the appellant on the basis that the appellant has not provided the requisite details even when the appellant has duly filed all the necessary replies in response to notice issued by ld CIT(E).

The appellant craves leave to add, alter or amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal.”

Shri Dhrunal Bhatt, the ld. counsel for the assessee submitted that the ld. CIT(E) had rejected the application filed by the assessee for approval u/s. 80G(5)(iii) of the Act for the reason that the documentary evidences in respect of genuineness of the activities of the trust and the other documents in support of fulfillment of conditions laid down u/s. 80G(5) of the Act, were not furnished. The ld. A.R. explained that in response to notice dated 06/07/2024 issued by the ld. CIT(E), the assessee had submitted a reply dated 21/08/2024 clarifying the issues on which queries were raised as well as also enclosing the documents as required. The ld. AR clarified that though the date of compliance to the said

We have considered the rival submissions. It is found that in response to notice dated 06/07/2024 issued by ld. CIT(E), the assessee had filed a letter dated 21-08-2024 manually, which was duly acknowledged in the office of CIT(E). Further, a response was also made online informing that the details as required were filed manually on 21-08-2024. In fact, another notice was issued by ld. CIT(E) on 10/08/2024 as per which the date of compliance was 22nd August 2024. Thus, the response filed by the assessee was well within the timeline prescribed by the ld. CIT(E). A copy of these correspondences has been brought on record by the assessee in the paper-book filed. Under the circumstances, the finding of the ld. CIT(E) that the assessee did not comply to the notices and that the documents/clarifications were not filed, is not found correct.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,