80G registration denial cannot stand without identified disqualifying activity; trust records supported charitable purpose and remand followed.

Denial of registration under section 80G was not sustained where the trust already held section 12A registration, its records showed activities during the relevant years, and the rejecting authority did not identify any specific non-charitable or disqualifying activity. The trust deed, returns, audit report, financial statements and photographs were treated as supporting charitable activity, including welfare measures relating to cows. The adverse order was set aside and the matter remanded to the Commissioner for reconsideration with a direction to grant registration.

---

---

Issues: Whether rejection of the assessee's application for registration under section 80G was justified.

Analysis: The assessee had already been granted registration under section 12A and there was no allegation of violation of the conditions attached to that registration. The material placed on record, including return acknowledgements, audit report, financial statements, trust deed and photographs, indicated that the trust had carried out activities during the relevant years. The activities shown in the trust deed and the welfare measures relating to cows were treated as charitable in nature, while the order under challenge did not identify any specific activity that was not charitable.

Conclusion: The rejection of registration under section 80G was not sustained; the matter was set aside and remanded to the Commissioner for reconsideration with a direction to grant registration.

Final Conclusion: The assessee succeeded in obtaining reversal of the adverse order, but the claim for registration was left to be reconsidered afresh by the authority below.

Ratio Decidendi: Where the applicant's records disclose charitable activities and the rejecting authority does not specify any disqualifying activity, denial of registration under section 80G cannot be sustained without a reasoned examination of the material on record.

---