2025 (3) TMI 1703

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.... For the Revenue : Shri Ravinder Sindhu- CIT-DR Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Ld. Commissioner of Income-tax(Exemptions)-Ahmedabad [for short to as "Ld.CIT(E)] dated 27.06.2024 in rejecting approval of fund under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to....

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....ply such notice, the Ld.CIT(E) on the basis of one of the object took his view that object of assessee is partly religious. The Ld. AR of the assessee submits that assessee has not incurred any expenses on such religious activities. Overall object has to be considered while considering the application for approval fund, particularly in accordance with Rule 11AA of Income Tax Rules. The Ld. AR of t....

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....trust has been in existence during any year or prior to financial year in which the application for registration is made, the assessee is require to file self-certified copy of annual account of trust prior year or years not more than three years for which, account has been made. In our view, such rules are framed to give a clear picture of the expenditure of the assessee-trust, if any, expenditur....