2023 (12) TMI 1484

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....Kumar Kesari, DR ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Exemptions], Pune (for short, "CIT(E)"), dated 31.05.2023 as per the grounds of appeal on record. 2. The grievance of the assessee in this case is the rejection of application for granting exemption u/sec. 80G(5) of the Income Tax Act, 19....

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.... genuineness of the activities conducted by such trust and further whether the funds are utilized for the purpose of charitable activities as enshrined in the object of the trust and whether the funds are spent in accordance with the provision of sec. 80G of the Act. That, these factors should be considered on merits while granting or rejecting the application for exemption u/sec. 80G of the Act. ....

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....ssessee should be decided on merits. 5. We are of the considered view that it is a case where the application for exemption sought for was filed by the assessee, and for want of supporting evidences, the matter remained un-adjudicated by the Department and finally rejected only on the ground of limitation without adjudication on merits. It has to be appreciated that the purpose of the provision....

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....rthermore, the Income Tax laws are welfare legislations and not penal in nature. Therefore, in the interest of justice and considering all the aforestated observations, we are of the considered view that one final opportunity should be provided to the assessee to file the relevant details before the ld. CIT(E) and present their case on merits. That, after all the power always remains with the ld. ....