2026 (2) TMI 627

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.... in ITA No. 527/AGR/2025 for AY 2018-19, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. CIT(A)', in short] dated 25.09.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 08.03.2021 by the Assessing Officer, NeAC, Delhi (hereinafter referred to as 'ld. AO').....

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....ses for Bhandara expenses in the sum of Rs. 7,47,203 and relief of the poor to the tune of Rs. 24,10,611. The learned AO on perusal of the objects of the Trust noted that these two activities were not part of the objects of the Trust and accordingly proceeded to deny both the items as application of funds for objects of the Trust. The learned AO accordingly re-computed the income of the Trust by i....

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....s were incurred solely for the poor and not for general religious gatherings. The learned NFAC observed that these were organized as Bhandara programs which have more of religious / cultural flavour rather than targeted relief activity. Accordingly, the learned NFAC concluded that this activity was not spelt out in the Trust Deed and accordingly would be outside the ambit of charitable activity an....