Odisha Rising Foundation Trust Vs CIT (ITAT Cuttack)
Income Tax Appellate Tribunal (ITAT) Cuttack Bench has set aside an order by the Commissioner of Income Tax (Exemption), Hyderabad, concerning the rejection of an application for Section 80G registration by the Odisha Rising Foundation Trust. The case, focusing on the assessment year 2025-26, has been remanded for fresh adjudication, citing the need for another opportunity for the charitable trust to present its complete submissions.
The Odisha Rising Foundation Trust had appealed the CIT (Exemption)’s decision, arguing that the rejection of its Form 10AB application under Section 80G(5)(iii) was legally and factually unsound. The trust contended that it had provided comprehensive responses and supporting documents to all notices issued during the 80G registration proceedings.
According to the trust’s appeal, the CIT (Exemption) erred by stating that incomplete information was submitted, despite the trust providing clarifications, supporting documents, and even details of donor lists for the past three years. The trust emphasized its charitable activities, particularly those under Corporate Social Responsibility (CSR) in alignment with various Memoranda of Understanding (MOUs). It further stated that documentary evidence, including photographs and activity reports, was submitted to substantiate the genuineness of its operations.
The core of the trust’s grievance was that the rejection order, dated October 23, 2024, was passed without due consideration of the evidence provided and potentially in violation of natural justice principles. The trust claimed that the CIT (Exemption) did not specify which information was deemed incomplete, thereby denying them an opportunity to address any perceived deficiencies. They argued that if certain documents were unsatisfactory, specific requests for additional information should have been made.
