2026 (1) TMI 307

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.... : Shri R. K. Agarwal, CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been filed by the assessee, against the impugned orders each dated 24/12/2024 passed by learned CIT (Exemptions), Lucknow under second proviso to sub-section 23C of section 10 and under section 80G(5) of the Income Tax Act, 1961 ("the Act" for short). (B) The facts of the case, in brief, are....

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....emptions) has wrongly rejected assessee's application u/s 12AB and u/s 80G of the I. T. Act and denied registration to the assessee on the ground that the assessee trust was not engaged in any substantial charitable activity as per its objects. Learned Counsel for the assessee further submitted that the assessee had received limited contribution which was spent for construction of Satsang Bhawan. ....

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.... records, it is found that the assessee's application under section 12AB of the I.T. Act and u/s 80G of the I. T. Act, were rejected by learned CIT (Exemptions) on the ground that the assessee trust was not engaged in any substantial charitable activity as per its objects and the genuineness of charitable activities being carried out by the trust has not been satisfactorily established. However, w....