NAGESHWAR VIDHYA TRUST,SURAT vs. CIT(EXEMPTION, AHMEDABAD

Appellant represented by None Respondent represented by Shri H.P. Meena, CIT-DR Date of hearing 10/05/2022 Date of pronouncement 10/05/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Ahmedabad (in short, the ld. CIT(E) dated 27/11/2019 for the Assessment year 2020-21. The assessee has raised following grounds of appeal:

“1. The learned CIT(Exemption), Ahmedabad rejected 80G application without considering that all the required documents were submitted to Income Tax Department Ahmedabad manually by speed post on 10-11 June, 2019.

3. The learned CIT (Exemption), Ahmedabad rejected 80G application by ignoring 12A number provided and emphasized on receipt of12A certificate.”

Nageshwar Vidhya Trust Vs CIT(E) 2. The brief facts of the case are that the assessee is a trust, filed an application before learned Commissioner of income tax (exemption) “ld CIT(E)” in prescribed form No. 10G under Rule 11AA of the Income Tax Rules, 1962 (in short, the Rules) for registration under Section 80G(5) of the Income Tax Act, 1961 (in short, the Act) on 03/05/2019. The ld. CIT(E) issued notice dated 15/09/2019 through ITBA portal on registered e-mail ID/ e-filing portal as well as through speed post. In the said notice, the ld. CIT(E) requires certain details and notes on activities actually carried out by the assessee trust with documentary evidences. The ld. CIT(E) recorded in response to said notice, the assessee has neither furnished complete details nor sought any adjournment. Further, only some part compliance was made by the assessee-trust on 14/06/2019. The ld. CIT(E) recorded that to afford final opportunity, a final show cause notice was issued to the assessee on 07/11/2019 through ITBA Portal as well as through speed post on the address given to the assessee for seeking detailed note on activities actually carried out by the assessee trust with evidences. The ld. CIT(E) recorded that no response was made by assessee. No receipt and payment account, income and expenditure account and audited accounts for A.Y. 2017-18 was filed. Further, copy of registration under Section 12AA of the Act was also not furnished despite repeated notice. The ld. CIT(E) held that in absence of verification of 2 Nageshwar Vidhya Trust Vs CIT(E) objects and activities carried out if any, could not be verified. Thus, the genuineness of activities is not established. The ld. CIT(E) held that in absence of complete information, the approval under Section 80G(5) of the Act cannot be granted and rejected the application vide his order dated 27/11/2019.

is filed before the Tribunal. Therefore, we left with no option except to decide the appeal on the basis of material or evidence on record in the form of statement of fact and after hearing the submission of ld. CIT-DR for the Revenue.

4. The ld. CIT-DR for the Revenue submits that despite giving sufficient opportunity, the assessee failed to substantiate the activities carried out by the assessee nor furnished necessary evidence to prove the genuineness of activities and detailed notes thereon. In absence of sufficient evidence, application of assessee was rejected by ld CIT(E). Even before the 3