SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 144/ASR/2023Status: DisposedITAT Amritsar13 September 2023AY 2022-2314 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT's orders were non-speaking and lacked proper adjudication on the essential conditions for registration and approval. The matter was therefore remanded back to the CIT for fresh consideration.

What were the facts?

The assessee, Sarfarosh Foundation, applied for registration under Section 12AB and approval under Section 80G of the Income Tax Act. The CIT (Exemptions) rejected the applications without adequately addressing the genuineness of the trust's activities and the similarity of its objects to CSR activities.

What were the issues?

Whether the CIT erred in rejecting the applications for registration and approval without a detailed examination of the trust's objects and activities, and whether the trust's objects are analogous to CSR activities.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 135

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 23.08.2023Pronounced: 13.09.2023

Per Dr. M. L. Meena, AM:

Both the captioned appeals are filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh even dated 27.03.2023. Sarfarosh Foundaton v. CIT

2.

The assessee has raised the following grounds of appeal in ITA No.

128/Asr/2023:

“1. That the worthy CIT(Exemptions), have erred both on facts and in law and was unjustified to refuse to grant/approval Registration of Trust u/s 12AB of the Income Tax Act, with the objects for carrying on CSR activities and for Public Charitable purposes, since failed to consider and appreciate, the followings, facts and legal provisions in right perspective :

(i) That CSR provisions for Public C

The order continues below.

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