2026 (1) TMI 969

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....ed to as 'the Act') 2. The only issue to be decided in these appeals is as to whether the ld CIT(E) was justified in denying the registration u/s 12AB of the Act and consequential exemption u/s 80G of the Act in the facts and circumstances of the case. 3. We have heard the rival submissions and perused the materials available on record. The assessee trust is running a project LUJ i.e. 'Love U Jindagi'. The assessee formed a Whatsapp group by name 'Love U Jindagi'. A number of volunteers of the trust are associated with this group. They post financial requirement from any under privileged person on the group with his/ her request and mobile number which was duly verified by them. The governing body of the trust approves the same and fi....

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....alik or Jaya Singh had not appeared. When confronted in this regard, the assessee submitted the donation was made by the family members of Jaya Singh and Nitu Malik on their behalf. 5. The assessee in response to various notices issued by the ld CIT(E), had submitted that the assessee trust had carried out charitable activities in the field of health, education, relief to poor and welfare of elderly persons in the last 3 years and the same activities are proposed to be undertaken in the next 2 years. The assessee trust has also purchased a land for starting an old age home for elderly persons. The assessee submitted the certified copies of the annual audited accounts i.e. balance sheet and income and expenditure account by the trust of t....

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....were also furnished. The details of running and maintenance charges paid by the trust were also given by the assessee. The source of cash deposits made in the bank account were also furnished before the ld CIT(E). The complete details of land purchased together with its sources were furnished. The complete details of Project LUJ and other charitable activities together with relevant photographs were furnished by the assessee before the ld CIT(E) which are also enclosed in pages 57 to 96 of the Paper Book. 6. From the above details filed elaborately by the assessee, it could be seen that the activities of the assessee trust are purely charitable in nature and falls within the definition of charitable purpose u/s 2(15) of the Act and hence....