Section 80G registration remanded where charitable objects were shown but supporting evidence was not filed

Registration under Section 80G was remanded because the assessee's constitution disclosed charitable objects and some charitable activity was shown, but supporting evidence and activity details were not filed before the Commissioner (Exemption). The ITAT held that the rejection could not stand without considering the material and restored the matter to allow the assessee an opportunity to furnish the required evidence for establishing charitable activities.

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Issues: Whether the rejection of the assessee's application for registration under Section 80G was liable to be set aside and the matter remanded for fresh consideration.

Analysis: The assessee had applied for registration in Form 10AB under Rule 17A of the Income-tax Rules, 1962. The Tribunal noted that the assessee's constitution showed charitable objects and that some charitable activity had been undertaken, including distribution of sanitary pads in schools. At the same time, the relevant supporting evidence and details had not been filed before the Commissioner (Exemption).

Conclusion: The rejection was set aside and the matter was restored to the Commissioner (Exemption) to allow the assessee an opportunity to furnish the evidence and details for establishing the charitable activities.

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