2025 (9) TMI 1397

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.... Muthu Shankar, CIT(DR)(ITAT), Bangalore ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER : This appeal is filed by the assessee against rejection of approval Order passed by the CIT(E) vide DIN and Notice No.ITBA/EXM/F/EXM45/2024- 25/1073854589(1) dated 28.02.205. 2. Assessee is registered under section 12AB of the Actvide Uniq registrstion No. AABAS4235RE20211 dated 05.04.2022. It file....

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....va, academic expenses and expenses towards annasantharpane, etc. The details of the Income and Expenditure were noted. Assessee's income is mainly comprising of grant of donation and seva receipts and all these are towards temple and its activities. The details of seva and grants receipts were also quantified and the learned CIT(E) observed that the activities of the temple are religious in nature....

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.... assessee is registered under section 12AB of the Act which has not been cancelled and still active. She also submitted that earlier the assessee was approved under section 80G of the Act by the Office of the CIT, Mangalore dated 06.08.2010 No.M- 62/80G(r)/CIT/MNG/2010.11 and the Trust Deed is also same. There is no change in the Trust Deed since then. She also submitted that temple is providing f....

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....tered on 15.02.1943 and earlier it was granted approval under section 80G of the Act by the Office of the CIT(E) on 06.08.2010 vide No.M- 62/80G(r)/CIT/MNG/2010.11and the certificate was valid from 01.04.2010. The entire documents as sought by the learned CIT(E) was filed during the course of hearing but the learned CIT(E) has without specifying the reason that assessee has not met clauses (i) to ....