2025 (6) TMI 1940

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....tion 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 Educational Trust running schools. The assessee....

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.... 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 Trust is solely running schools and doing only ed....

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.... 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 could not explain the donations made to the other Trusts and how they are r....