2025 (1) TMI 1736

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....pal ORDER PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order passed by ld. CIT(E) dated 28/02/2024 rejecting the assessee's application for 80G in Form 10AB. 2. The assessee is a Charitable Trust set up on 01/08/2022 and was registered with Charity Commissioner, Greater Mumbai Region vide certificate of registration granted on 24/11/2022. The asses....

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....ities. The Trust deed of the assessee in fact does not contain religious activities as one of the objects of the Trust. This was pointed out can be verified from the Objects of the Trust. Our attention was drawn on the clause No. 27 of Form No. 10AB, wherein, it is clearly stated in Clause 27(a) of the Form that the trust has not incurred any expenditure of religious nature. 3. The Commissioner....

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....4, filed on 27/8/2024 reiterated that the trust do not carry any religious activity and are therefore, not in violation of approval u/s. 800(5). The assessee also clarified that it even does not intend to carry any religious activity in future and the tick mark in the box of religious activity was by mistake. The assessee once again filed documentary evidences like Trust Deed, proof of expenses in....

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.... that the power to amend the order passed is not available with the ld.CIT(E). In view of this, the assessee filed an appeal before the Hon'ble Tribunal on 05/12/2024. Accordingly, there was a delay of 39 days in filing the appeal before the Tribunal. The assessee has filed the affidavit explaining the reasons for the delay with the appeal documents. 5. After considering the aforesaid facts....