TaxTMI 
TaxTMI 
2025 (8) TMI 616
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....ner of Income Tax (Exemptions), Bangalore (hereinafter referred as "CIT(E)" for brevity) has erred in passing the Order in the manner passed by them. The Order being bad in law, is liable to be quashed. 2. The learned CIT(E) have erred in passing the Order without appreciating properly the facts and circumstances of the case and the law applicable. 3. The Learned CIT(E) have erred in law and on facts in rejecting the application for registration under Section 12AB on the ground that no substantial charitable activities had commenced, failing to appreciate that at the stage of registration, as upheld by the Hon'ble Supreme Court in the case of CIT (Exemptions) vs. International Health Care Education and Research Institu....
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.... The Appellant submits that each of the above grounds/ sub-grounds are independent and without prejudice to one another. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing, of the appeal, so as to enable the Commissioner of Income Tax (Appeals) to decide the appeal according to law. The Appellant prays accordingly." 2. The brief facts of the case are that the assessee is a charitable institution established on 08/11/2022 with the object of promoting education, providing relief to the poor and advancing objects of general public utility, particularly by setting up educational and residential facilities for deserving g....
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....d. The main allegation made by the Ld.CIT(E) while rejecting the said application for permanent registration is that the assessee is running girls hostel for the particular community i.e. Jain International Trade Organisation (JITO) and therefore the assessee is an AOP and not into charity for public and not eligible for registered as a charitable institution. To appreciate the said finding given by the Ld.CIT(E), we have perused the trust deed dated 08/11/2022. In the said trust deed, it was recited in page 3 as follows: "settling it in trust on the PARTIES of the SECOND PART for carrying out charitable objects and purposes morefully described in this deed of declaration of trust hereinafter throughout the length and breadth of In....
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.... and appropriate. ii. Establishment, acquisition, maintenance and support of hostels, dormitories/inns, homes and, generally, for utilization of the Trust Fund and the Income thereof, for more perfectly carrying out or effectuating all or any of the set out above or purposes which are regarded by law as charitable in relation to providing accommodation to students. Provided always and without prejudice to the generality of the foregoing that the facility/ies to be extended/rendered/ given under any of the foregoing heads shall be such as the Trustees may deem fit and proper depending upon the exigencies and prevalent circumstances. 3.1.9 The benefits of the Trust shall be open to all irrespective of caste, creed o....