2025 (6) TMI 1940

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....For the Revenue : Adjournment Application filed ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the order dated 28.09.2024 passed by the Commissioner of Income Tax [Exemption] denying registration under section 80G of the Income Tax Act 1961 (hereinafter referred to as 'the Act'). 2. Brief facts of the case is that the assessee is an Ed....

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.... 58,05,555/-, but whereas it was donations made to two Trusts namely Shri Saurashtra Patel Samaj Charitable Trust, Saurashtra of Rs. 50,00,000/- and Uma Arogya Seva Foundation for Rs. 2,50,000/- and Chief Minister Relief Fund of Rs. 5,55,555/-. Further the donations made to the Trust do not carry any religious activities and are also not meant for any particular caste or community. The Assessee Tr....

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....nd in law, the learned CIT(Exemption) has grievously erred in rejecting the application for approval u/s. 80G(5)(iii) of the Act on erroneous premises. 2. That on facts and in law, the application made u/s. 80G(5)(iii) ought to have been granted as prayed for. 3. The appellant craves liberty to add, alter, amend any ground of appeal. 5. Ld. Counsel appearing for the assessee c....