2025 (3) TMI 645

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....e case the Ld. CIT (Exemptions) has erred in having not provided reasonable opportunity of being heard and thus violated the principle of Natural Justice. 3. On the facts and circumstances of the case the Ld. Commissioner of Income Tax (Exemptions) has erred in having rejected the application for approval u/s 10(23)(vi) of the Income Tax Act in routine manner. 4. On the facts and circumstances of the case the Ld. CIT (Exemptions) has erred in having held that sufficient material required for satisfaction regarding educational purpose of the society in this case, has not been made available by the applicant." 2. The facts giving rise to the present appeal are that the assessee foundation had filed an application for registration u/s ....

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....ng on record to suggest that the foundation was not established solely for the educational purposes. He submitted that the facts recorded by the Ld. CIT(E) are incorrect. Further, the reliance was placed on the judgment of the Hon'ble Apex Court in the case of Ananda Social and Educational Trust vs CIT and Anr., Civil Appeal Nos. 5437- 5438/2012. Reliance was also placed on the decision rendered in the case of Sai Ashish Charitable Trust vs DIT (Exemptions) in ITA. No.5501/Del/2012 order dated 09.11.2010 and the decision in the case of Director of Income Tax vs. Foundation of Ophthalmic & Optometry Research Educational Centre in ITA. No.1687/2010. To buttress the contention that the Ld. CIT(E) failed to appreciate that it was the first ....

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....ny basis since the activities were yet to be commenced. It is not in dispute that the assessee foundation was incorporated on 06.04.2018 and an application for registration was made 16.04.2018. 6. The Hon'ble Supreme Court in the case of Ananda Social and Educational Trust (supra) held as under: - "Since section 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term 'activities' in the provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line wit....