2025 (6) TMI 1751

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....cts of the case are that, the assessee-trust is a charitable institution formed on 16.08.2022. The primary objects of the Trust are that, (i) To construct orphan hostel building, maintain, help orphans, old age home, etc., (ii) To deliver educational facilities KG to PG to orphan and poor people. (iii) To conduct health camps for poor and weak people (iv) To conduct environmental support activity urban and rural of Telangana State (v) To conduct seminars with qualified people for benefit of unemployed youth and (vi) National integration and other related activities. The assessee-trust is carrying-out it's charitable activities since the date of it's inception i.e., dated 16.08.2022. Therefore, the assessee-trust has filed an application in ....

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....rned CIT(E) observed that, "no substantial charitable activities are being carried out by the assessee trust, which is in violation of provisions of sec.80G of IT Act, 1961. In light of the above facts, the present application in Form 10AB for registration u/sec.80G is herewith rejected". He submitted that the appellant-trust is providing free food to the poor/general public and, therefore, a direction may be given to the learned CIT(E) for registration of the appellant-trust u/sec.80G of the Act as the learned CIT(E) has not disputed the very fact of any violation of provisions of sec.80G(v) of the Act. 5. MS. M. Narmada, learned CIT-DR, on the other hand, supporting the order of learned CIT(E) submitted that, the assessee-trust has mad....