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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: MRS. ANNAPURNA GUPTA & MS. SUCHITRA R. KAMBLE
O R D E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the learned Commissioner of Income-tax (Exception), Ahmedabad [hereinafter referred to as “ld. CIT(Exemption)”] dated 18.04.2019 denying grant of registration under Section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) . 2. The assessee has raised the following grounds of appeal:-
“1. That on facts, and in law, the learned CIT(E), Ahmedabad has grievously erred in rejecting the approval u/s 80G(5) of the Act. 2. Having regard to the facts and circumstances of the case of your appellant, the relief claimed in Ground No.1 is allowed.”
A perusal of the order of the ld. CIT (Exemption) reveals that the assessee’s application for registration of the trust u/s 80G(5) of the Act was Ramlala Charitable Trust Vs. CIT(Exemption) AY : 2018-19 rejected noting the fact from the audited accounts of the assessee-trust for Financial Years (FYs) 2015-16 to 2017-18 that religious expenses incurred were more than 5% of its total receipts, being to the tune of approximately 60% in the three years. The ld. CIT(Exemption), therefore, held that as per the provisions of Section 80G(5)(b) of the Act, the trust was not eligible for registration/approval u/s. 80G(5) of the Act. The ld. Counsel for the assessee, during the course of hearing before us, was unable to controvert the findings of the ld. CIT(Exemption), both on facts and on law. In view of the above, we see no reason to interfere in the order of the ld. CIT(Exemption) denying grant of approval to the assessee-trust u/s 80G(5) of the Act. The appeal of the assessee is accordingly dismissed.
In effect, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 21/02/2024 at Ahmedabad.