TaxTMI 
TaxTMI 
2026 (4) TMI 32
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....' and consequently also rejection of application for recognition under section 80G(5) of the Act by the Commissioner Of Income Tax (Exemption) Bangalore by order dated 30 August 2024. 2. Iimpugned appeals are filed on 18 July 2025 against the order rejecting the registration dated 30 August 2024, which should have been filed on or before 31 October 2024 and thereby causing a delay of 262 days. 3. The assessee has filed an application for condonation of delay praying for admission of the appeal. The assessee submits that the impugned assessee society was managed by Mr. Syed Shah Khusro Hussaini, President of the assessee society who was sick for a long time during the proceedings under section 12A and section 80G of the Act. When h....
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....t the registration granted to the assessee is not as a public charitable trust but as a religious trust and further if the assessee trust is held to be a religious trust, the approval under section 80G of the Act would not be available to the assessee. Therefore knowing of the consequences of the same, the assessee immediately filed the appeal which was delayed, He referred to several judicial precedent and submitted that the delay of 262 days in filing of the appeal before the Tribunal is for 'sufficient cause' and therefore it deserves to be condoned and appeal of the assessee deserves to be admitted. 5. The learned departmental representative vehemently submitted that the reasons stated by the assessee for filing appeal late b....
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....d by the order dated 30 August 2024 passed under section 12AB of the Act for the reason that the registration was granted to the assessee as a "religious society" and not as a charitable society. This is the only grievance. 8. The brief facts of the case shows that that assessee is a society established in the year 1958 having the objects of running various educational institutions such as girls school, high school for boys, engineering College, medical College, science College, arts College, commerce College, education college, law college, sports College preuniversity colleges and further maintaining the hostels for boys, medical sciences, engineering students. The assessee has been registered under section 12A of the Act as a charitab....
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....s recognition under section 80G of the Act for more than 50 years as a public charitable trust. The learned CIT - E without asking the assessee any query, without bringing any material on record, the ld CIT E has granted the registration under section 12A of the Act to the assessee as a religious trust and consequently denied the recognition under section 80G of the Act. He submits that the issue is squarely covered by the decision of the Honourable Supreme Court in case of CIT v. Dawoodi Bohara Jamat (2014) 364 ITR 31 (SC) wherein it is required to be established whether the entity is a religious trust or a charitable trust with the purpose behind the establishment of the society, objects of the trust and the beneficiaries. He submitted th....
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....efully considered the rival contentions and perused the order of the ld CIT E . We on the basis of evidence produced before us find that assessee is a public charitable trust running several schools and colleges. Assessee in its application for registration u/s 12AB of the act has classified itself as an educational trust. It is also the claim of the assessee that it is not at all engaged in the religious activity and all its activities are educational only. It is also the claim of the assessee that neither the ld CIT E enquired from the assessee about any alleged religious activity being carried out nor in the order he refers to any material based on which he reaches at the conclusion that assessee is a religious trust. It is also the fact....