Hanumad Janma Bhoomi Teertha Kshetra Trust Vs CIT (Exemptions) (ITAT Bangalore)
Assessee, Sri Hanumad Janma Bhoomi Teertha Kshetra Trust, filed appeals challenging the rejection of its applications u/s80G(5), seeking recognition for donations to be eligible for deduction.
CIT (E) had rejected the applications, citing non-submission of certain details & the fact that the trust was registered u/s12A as a religious entity, rendering it ineligible u/s80G(5).
ITAT held that the orders of rejection were unreasoned & lacked proper examination. is not the case that this trust is expressed to be for the benefit of any religious community or caste. Further, according to the provisions of sub-section (5B) of section 80 G, the application of Assessee was not examined at all. Tribunal restored the issue back to the file of CIT(E) with a direction to consider the application of Assessee afresh, calling for such documents as he wishes to examine, to examine the genuineness of the activities of the trust, thereafter as per provisions of 80G (5B), decide the issue afresh.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
1.ITA No.480/Bang/2025 is filed by Sri Hanumad Janma Bhoomi Teertha Kshetra Trust (the assessee/appellant) against the appellate order passed by the ld. CIT (Exemptions), Bangalore [ld. CIT(E)] dated 21.9.2024 rejecting the application of the assessee in Form 10AB filed on 29.3.2024 for approval u/s. 80G(5) of the Income-tax Act, 1961 [the Act] wherein the assessee was directed to furnish certain information which was not submitted and therefore the ld. CIT(E) rejected the application filed by the assessee.
