2023 (6) TMI 973

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....al u/s 80G. 2. That the CIT(Exemptions) erred on facts and in law in not considering the activities of Trusts charitable activity. The CIT(E) has considered that the activities carried by trust are not real or not in consonance with the main objects of the trust without paying attention to the fact that activities being carried by the trust for the benefit of the poor in accordance with the section 2(15) of the Act. As a matter of fact, registration of an institution under Section 12A(a) of the Act by itself is a sufficient proof of the fact that the trust or the institution concerned is created or established for charitable or religious purposes as observed by Punjab-Haryana High Court in the case of Sonepat Hindu Educational & Ch....

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....sed the order impugned on 30/05/2018. As against the order of the CIT(E) dated 30/07/2018, the assessee preferred the present appeal on the grounds mentioned above but remained absent before us. 5. The Ld. Ld. Departmental Representative submitted that the receipts and the expenses shown in the bank statement remained uncorroborated, the appellant trust has not provided the financial statement for the year ending 31st March, 2018 and the real purpose of the trust has not been established by the appellant, therefore, the order impugned has been passed which does not suffer from any infirmity, hence submitted that the present appeal is liable to be dismissed. 6. We have heard the Ld. Ld. Departmental Representative and perused the mater....

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....nd bank statements as well. The approval is not such a process wherein the according of registration of u/s 12AA of the Act and undertaking any activity which is not as per object clause, would result in the issuance of approval u/s 80G. It is also pertinent to mention that the applicant did not furnish financial statements for the F.Y. 2017-18 even when the same had been specifically asked for. On the subject, the applicant vide e-mail dated 25.05.2018 responded as under:- "Please note that since the Financial statements are prepared on provisional basis for the F.Y. 2018-19 and not finalized yet, therefore we are unable to corroborate the claimed activities with the same". This response however is not tenable. The provisional Fin....