2023 (1) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inha, CIT-DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the order dated 23.10.2018 passed by the Commissioner of Income Tax (Exemptions), Ahmedabad denying registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. The brief facts of the case is that the assessee is a Trust filed its appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... trust show that the trust is established for the benefit of a particular community i.e. "Leuva Patel" and not for general public. Therefore, it is concluded that the trust is created for the benefit of a particular community which does not endure for the benefit of the public, and thus, provisions of Section 80G(5)(iii) of the I.T. Act, 1961 are squarely, applicable in this case. 6. Peru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... activities are in consonance with the objects of the trust or institution. Reliance in this regard is placed on the case of Hardayal Charitable and Educational Trust vs. CIT-II, Agra, 150 TT3 384 (Agra) (2012) or 25 Taxmann.com 28 (Agra). As discussed in para 2 above, the assessee had submitted incomplete Form No. 10G and approval u/s. 80G(5) cannot be granted in response to incomplete Form No. 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emptions), Ahmedabad ought to have granted registration U/S 80G(5) of the Income Tax Act. 1961 looking to the facts and circumstances of the case. 3. That the learned Commissioner of Income Tax (Exemptions). Ahmedabad has not taken on record reply dated 05.10.2018 giving all the details called for vide their letter dated 10.09.2018. 4. That the learned Commissioner of Income Tax ....