SRI SHIRDI SAI BABA SATSANG SEVA CHARITABLE TRUST,BHILAI vs. COMMISSIONER OF INCOME TAX(EXEMPTION, BHOPAL
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 201/RPR/2019[2018-19]Status: DisposedITAT Raipur17 Oct 2022AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.201/Rpr/2019 (ननधाारण वषा / Assessment Year :Na) Sri Shirdi Sai Baba Satsang Seva Vs Cit(Exemption), Bhopal Charitable Trust, Plot No.98, Pragati Nagar, Risali, Bhilai, Dist : Durgq Pan No. : Aaits 4066 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri R.B.Doshi, Ca राजस्व की ओर से /Revenue By : Shri P.Kmishra, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 04/08/2022 घोषणा की तारीख/Date Of Pronouncement : 17/10/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 30.09.2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Trust Filed An Application Seeking Approval U/S.80G Of The Act In Form No.10G On 08.03.2019. The Cit(E) Rejected The Application Of The Assessee Holding That The Genuineness Of The Activities Of The Assessee Could Not Verified. 4. Against The Rejection Of Application Of The Assessee For Approval U/S.80G Of The Act By The Cit(E), The Assessee Is Now In Appeal Before The Tribunal.
For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri P.KMishra, CIT-DR
Section 11Section 12ASection 143(3)Section 80GSection 80G(5)
Charitable trust--Recognition under section 80G(c)(5)Surplus in hands of assessee society--In the present case, once the Tribunal had found that after depreciation and deducting the capital expenditure out of gross receipts, there was no surplus in the hands of the society, therefore, there was no violation of section 11
and there was no requirement to furnish
