Social Educational and Welfare Association Vs CIT (Exemptions) (ITAT Nagpur)
The ITAT Nagpur Bench adjudicated appeals filed by the assessee trust against orders passed by the Commissioner of Income Tax (Exemptions), Pune, dated 21.10.2025, whereby applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961 were rejected, and provisional registration/approval earlier granted was cancelled.
The assessee, a trust engaged in educational and welfare activities, had applied for regular registration and approval. In response to a notice issued by the CIT(E), the assessee submitted various documents, including photographs, bills, notes on activities, financial statements, and details of expenses incurred towards charitable purposes such as supporting students and conducting educational sessions. However, the CIT(E) observed certain deficiencies, including incomplete documentation and absence of some supporting evidence, and expressed general doubts regarding the genuineness and scope of activities. It was also noted that the application for registration had been rejected earlier, leading to denial of approval under Section 80G(5). On these grounds, the applications were rejected.
The assessee contended that it had furnished sufficient evidence to demonstrate its charitable activities and that absence of certain documents, such as beneficiary lists or appreciation letters, could not be a valid basis to doubt the genuineness of activities when other evidence was available on record. It was further submitted that the trust’s activities were not restricted to any particular religious community or caste and that no material had been brought on record by the CIT(E) to support such an allegation. The assessee emphasized that, at the stage of granting registration under Section 12AB and approval under Section 80G(5), only a prima facie examination of objects and genuineness of activities is required, not a detailed or conclusive verification of each transaction.
