DISCOVER URJAA CHARITABLE TRUST ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) , MUMBAI

ITA 5538/MUM/2024Status: DisposedITAT Mumbai11 December 2024Bench: JUSTICE (RETD.) C.V. BHADANG (President), SHRI B R BASKARAN (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that merely having objects that permit expenditure abroad does not automatically mean income is applied or expended outside India. Citing previous judgments, it clarified that the situs of expenditure is the key consideration, not the location where the purpose is achieved.

What were the facts?

The appellant, a public trust promoting veganism and animal welfare, filed an application for approval under Section 80G of the Income Tax Act. The CIT(Exemption) rejected the application, citing that the trust's objects allowed for expenditure outside India.

What were the issues?

Whether the objects of the trust, which permit expenditure abroad, lead to rejection of approval under Section 80G?

Which sections of the Income-tax Act were involved?

Section 80G,Section 11,Section 11(1)(c)(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: JUSTICE (RETD.) C.V. BHADANG & SHRI B R BASKARAN

For Appellant: Shri Haridas Bhatt
For Respondent: Shri R.R. Makwana, Sr. DR
Hearing: 11/12/2024Pronounced: 11/12/2024

PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT :

By this appeal, the appellant-assessee is challenging the order dated 27.09.2024 passed by learned Commissioner of Income Tax (Exemption), Mumbai (‘CIT(Exemption)’ for short) thereby rejecting the application for approval filed by the appellant-Trust under Section 80G of the Income Tax Act, 1961 (‘Act’ for short). The application has been rejected solely on the ground that the Objects of the Trust have potential for the applicant-Trust to incur expenditure of its income outside India.

2.

The brief facts are that the appellant, is a public trust formed mainly for promoting veganism, welfare of animals and promoting education against anim

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Similar judgments

Other orders that rely on the same authority or decide the same section.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Latest GST High Court judgments

Search GST case law →