2025 (5) TMI 1074

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.... Revenue Represented: Shri Prathvi Raj Meena, CIT- DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 28.12.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Brief facts of the case is that ....

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.... scheme of "Har Ghar Tiranga-Azadi Ke Amrit Mahotsav", etc. 3. The Ld. CIT(E) considered the above submissions of the assessee and held that the donation was made to support Cultural activities and National Building activities, but the assessee failed to submit documentary evidences in support of the same and thereby denied registration u/s. 80G(5)(iii) of the Act. 4. Aggrieved against the s....

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....ter referred back to the desk of Hon. CIT Exemption for reconsideration. 6. Appellant Craves leave to add, alter or amend any of the grounds of appeal mentioned above, either at or before the time of hearing." 5. The Ld. Counsel appearing for the assessee submitted as follows: "a) As per the requirements of section 80G(5), the Trust has made every effort to ensure compliance w....

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....celebrations and promoting national unity, which is in line with the Trust's objectives. d) While the Trust acknowledges that donations to political parties are generally not eligible for deductions under section 80G, we submit that the donation was made in good faith for purposes directly related to the welfare of the community, and the Trust undertakes that such donations will not r....