Life Eternal Trust Vs CIT (Exemption) (ITAT Pune)
Assessee filed application in Form 10AB on 31.03.2024 for approval u/s 80G(5). It submitted details of its charitable activities including programs to spread awareness of Yoga, distribution of notebooks to needy students, & medical health check-ups for general public. Certain photographs & supporting documents were also filed. However, CIT(E) rejected the application observing that the photographs only depicted general gatherings without signboard of trust & no credible evidence such as bills or vouchers were submitted. He held that genuineness of activities was not established & rejected the application, also cancelling provisional approval earlier granted on 16.02.2022.
Before Tribunal, Assessee argued that sufficient details were submitted, but CIT(E) rejected them on minor grounds. It pleaded for an opportunity to file further documentary evidence to establish genuineness of activities. CIT-DR, on the other hand, supported the order of CIT(E).
Tribunal noted that CIT(E) had indeed rejected the application citing absence of credible evidences like vouchers, though the Assessee claimed it could substantiate its activities with further details. Considering totality of facts & in the interest of justice, Tribunal deemed it proper to restore the matter to the file of CIT(E) with direction to give one final opportunity to Assessee to substantiate the genuineness of its activities & compliance with conditions of section 80G(5). Accordingly, Tribunal allowed the appeal for statistical purposes, restoring the matter back for fresh adjudication.
