2021 (1) TMI 500

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....egistration by the ld. Commissioner of Income Tax, Exemption, Pune u/s 12AA of the Act. 3. Briefly, the facts of the case are that the appellant, namely, Sarathi Youth Foundation is a trust established in the year 2010 and is engaged in carrying out activities such as conducting workshops in schools/colleges, creating awareness for de-addiction, tobacco free school project, conducting skill development programmes, organising Tree plantation programmes, clothes distribution, etc. 4. The appellant society filed an application in Form No.10 for grant of registration u/s 12AA of the Act on 07.11.2019. The ld. Commissioner of Income Tax, Exemption, Pune, on perusal of the said application, issued a letter through ITBA portal on 24.12.2019 ....

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.... the material on record. The only issue in the present appeal relates to the grant of registration u/s 12AA of the Act. From the perusal of the impugned order, it is clear that the ld. Commissioner of Income Tax, Exemption, Pune denied the grant of registration u/s 12AA of the Act solely on the ground that the appellant trust had failed to furnish the evidence of expenditure of Rs. 6.57 lakhs incurred during the financial year 2018-19. There is no allegation by the ld. Commissioner of Income Tax, Exemption, Pune that the expenditure has been incurred by the appellant trust for objects other than the charitable objects. Nor was it the case of the ld. Commissioner of Income Tax the objects of the trust are not charitable in nature. It is trit....