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ITAT allowed the appeal for statistical purposes and remitted the matter to CIT(Exemptions) for fresh adjudication. The Tribunal found the assessing authority's rejection under s.80G(5) defective because it failed to quantify or verify whether religious expenditure exceeded the 5% threshold in s.80G(5B), and omitted to consider certified Form 10B audit reports indicating no expenditure for private religious purposes or a particular community. The assessee was denied opportunity to respond to the final show-cause notice. On remand CIT(Exemptions) must re-examine the nature and quantum of religious versus charitable expenditure, assess compliance with s.80G(5) public-benefit requirements, and afford the assessee a fair opportunity to present evidence.
ITAT allowed the appeal for statistical purposes and remitted the matter to CIT(Exemptions) for fresh adjudication. The Tribunal found the assessing authority's rejection under s.80G(5) defective because it failed to quantify or verify whether religious expenditure exceeded the 5% threshold in s.80G(5B), and omitted to consider certified Form 10B audit reports indicating no expenditure for private religious purposes or a particular community. The assessee was denied opportunity to respond to the final show-cause notice. On remand CIT(Exemptions) must re-examine the nature and quantum of religious versus charitable expenditure, assess compliance with s.80G(5) public-benefit requirements, and afford the assessee a fair opportunity to present evidence.
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