SRI RADHA GOVIND BHAJAN KUTIR SEVA TRUST,MATHURA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Assessee has filed this appeal on the ground that learned CIT(E) has erred in rejecting assessee’s application for approval u/s. 80G(5) of the Act, ignoring the fact that all requisite details were furnished by the appellant/assessee before learned CIT(E).

Perused the records and heard learned representative for assessee and ld. Departmental representative for Revenue.

Learned representative for assessee has submitted that assessee submitted all the documentary evidences with respect to various activities related to the objects of the assessee trust. However, ld. CIT(E) wrongly remarked that only part reply/documents were submitted by assessee before him and hence, he could not verify the genuineness of the trust in consonance with the objects of the trust. Ld. AR has drawn attention of this Tribunal towards order dated 24.09.2021 wherein the assessee trust was registered u/s. 12A(1)(ac)(i) for A.Y. 2022-23 to A.Y. 2026-27 after verifying genuineness of all the activities related to the main objects of the trust.

Learned DR has submitted that the assessee did not file supporting documents before ld. CIT(E) who could not satisfy himself in respect of genuineness of activities and supported the impugned order.

It is noticed that the assessee trust was registered on 24.09.2021 u/s. 12A(1)(ac)(i) of the Act vide copy of order for registration at page 25 of assessee’s paper book. It also appears that assessee filed reply dated 04.11.2024 in response to the notice dated 11.10.2024 issued by ld. CIT(E) submitting required details asked for. We notice that the impugned order reiterates at para-4 the objects of the trust.

It appears from the impugned order that ld. CIT(E) has mainly mentioned that he is unable to arrive at the satisfaction about charitable nature of the activities for want of bills, vouchers, photos, affiliation license, fire NOC and news coverage by media etc. so as to substantiate charitable activities claimed to have carried out by assessee trust for the recent past/last three years, for which expenditure has been booked in the income and expenditure account of the relevant years. It appears that the trust was registered u/s. 12A(1)(ac)(i) of the Act on 24.09.2021 after the satisfaction that said charitable activities were being carried out at that time. Hence, in such circumstances, we deem it just and appropriate to afford appellant/assessee an opportunity to file the aforesaid pointed documentary evidences before ld. CIT(E) and make submissions afresh in respect of the activities of the trust with reference to the objects of the trust.

In the result, the appeal of assessee is allowed for statistical purposes. We restore the matter to ld. CIT(E) for passing the order afresh in the light of above observations.