DHRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 180 & 174/Agr/2025 Assessment Year: 2024-25
Dhriti Foundation Trust, Vs. Income-tax Officer, 227/131, Vishnu Puri, Near Ward 1(3)(1), Mathura. Jagannath Temple, Bhuteshwar Road, Mathura (UP). PAN : AAETD2861Q (Appellant) (Respondent)
Assessee by Sh. Pankaj Garg, Advocate Department by Sh. Sukesh Kumar Jain, CIT(DR) Date of hearing 16.07.2025 Date of pronouncement 30.07.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These two appeals have been preferred by assessee against the impugned orders both dated 31.12.2024 passed Learned Commissioner of Income-tax (Exemption), Lucknow [hereinafter referred to as CIT(E)] u/s. 12AB(1)(b) and second proviso to section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the ld. CIT(Appeals) has rejected assessee’s applications for registration u/s. 12AB and approval u/s. 80G(5) of the Act.
ITA No.180 & 174/Agr/2025
Perused the records and heard learned representative for the
assessee and learned departmental representative.
During the course of appellate proceedings before us, the Learned
Authorised Representative contended that the Ld. CIT(E) erred in
rejecting the registration under section 12AB and approval under section
80G without appreciating the submissions and the material placed on
record in the correct perspective. It was submitted that the assessee trust
is engaged in providing free education to students from economically
weaker sections and is operating from a leased premises as a charitable
trustee branch of Brij Dham Vidya Mandir, Mathura who is affiliated to
CBSE. The aims and objects of the trust are stated to be charitable in
nature within the meaning of section 2(15) of the Act. In support of the
charitable nature of its activities, the appellant trust has placed before us
voluminous documentary evidence, including -
(i) Copy of Trust Deed; (ii) Memorandum of Understanding (MOU) executed with Brij Dham Vidya Mandir; (iii) Confirmation from Brij Dham Vidya Mandir Sr. Secondary School, Mathura; (iv) CBSE affiliation certificate of Brij Dham Vidya Mandir; (v) Income Tax Returns along with audited financial statements for AYs 2023–24 and 2024–25; (vi) Bank statements of appellant trust; (vii) Declarations from some of the parents whose children are receiving free education (Nursery to 7th Standard); (viii) Declarations from teachers employed by the trust; and
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(ix) Photographs of school events, newspaper clippings, and evidence relating to the distribution of books, clothes, school uniforms, and bags along with supporting bills etc.
It is further submitted that the assessee-trust is being managed by
a lady trustee and operates from leased premises. The trust has
submitted all relevant documentary evidence, substantiating the
charitable nature of its activities before the Tribunal, which may be duly
verified at the appropriate stage of proceedings. The assessee-trust is
engaged in a very noble cause, providing free education to students
belonging to economically weaker sections of society. These charitable
activities are entirely funded through voluntary donations. Therefore, in
the absence of timely grant of registration under Section 12AA and
approval under Section 80G of the Income Tax Act, the trust’s ability to
raise necessary funds would be severely impaired, thereby adversely
affecting the education and future of underprivileged students who are
the direct beneficiaries of its efforts. The ld. AR, therefore, prayed that
the matter may be remitted back to the learned CIT (Exemptions) for
verification of the documentary evidences and for passing appropriate
orders in accordance with law at the earliest after providing an
opportunity of hearing.
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ITA No.180 & 174/Agr/2025
The Ld. Departmental Representative (Ld. DR) relied on the
impugned orders and supported the findings of the Ld. CIT(E).
A perusal of the impugned orders reveals that the assessee had
duly responded to notices issued by the Ld. CIT(E) through replies dated
22.10.2024 and 18.12.2024. However, the orders passed by the Ld.
CIT(E) merely state that the assessee was found ineligible for
registration under Section 12AB and approval under Section 80G of the
Act, without assigning any cogent reasons or addressing the
submissions and the material filed by the assessee. We find that the Ld.
CIT(E) has not provided any reasoning to substantiate the alleged
ineligibility of the assessee trust, nor has there been any discussion or
analysis of the materials, which led the ld. CIT(E) to arrive at such a
conclusion. Hence, the impugned orders cannot be said to be speaking
orders. Considering the nature and extent of documentary evidences
now produced before us, and in the interest of justice, we are of the view
that the matter requires a fresh examination and the evidences submitted
by the assessee, demonstrating the charitable nature of its activities, are
required to be verified and considered at the level of the Ld. CIT(E).
In view of the above discussion, we set aside the impugned orders
both dated 31.12.2024 and restore the matters back to the file of the Ld.
CIT(E) for fresh adjudication. The Ld. CIT(E) is directed to re-examine 4 | P a g e
ITA No.180 & 174/Agr/2025
the applications filed by the appellant trust in light of the evidences
including bills/vouchers furnished and in accordance with law after due
verification. In view of the request made by ld. AR for expeditious
disposal, learned CIT(E) is requested to expeditiously dispose of the
matter preferably within three months from the date of uploading this
order on ITAT website. Needless to say that the ld. CIT(E) shall ensure
the substantial compliance of the principles of natural justice.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025.
Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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