2025 (10) TMI 349

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....IT(E)], the assessee is in further appeal before us. The Ld. AR advanced arguments by drawing attention to various documents as placed in the paper-book. The Ld. CIT-DR stated that the assessee failed to furnish trust deed and therefore, the objects of the assessee-trust could not be verified by registering authority. Having heard rival submissions and after due consideration of material on record, our adjudication would be as under. 2. Upon perusal of impugned order, it could be seen that Ld. CIT(E) has referred to Rule 17A of Income Tax Rules while rejecting the impugned application. This rule mandates the assessee to file certified copy of such instrument creating or establishing the assessee-trust. The rules further provides that whe....

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....ntain a cow shelter and uplift underprivileged section of society through charitable activities. The list of objectives as carried out by the assessee trust has also been placed on Page Nos. 117 to 118 of the paper books. It could also be seen that the assessee has been granted provisional registration on 27-05-2021 for AYs 2021-22 to 2023-24. All these documents were furnished by the assessee while seeking permanent registration before Ld. CIT(E). In order to establish bona fide nature of activities being carried out by the assessee-trust, the assessee had submitted authorization letters issued by District Magistrate permitting expenditure towards the marriage of underprivileged girls. The assessee had also furnished copies of proceedings ....