2025 (3) TMI 1936

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....) ORDER PER MANISH AGARWAL, AM, This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Lucknow, DIN No. ITBA/EXM/F/EXM45/2024-25/1069137345(1), dated 26.09.2024, for rejecting the registration u/s 80G of the Act. 2. Brief facts of the case are that the assessee has applied in Form 10AB under Rule 17A of the Income Tax Rules, 1962 on 31.....

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....e charitable activity of educating young girls about mensural hygiene and also distributed sanitary pads and napkins in the schools. For this activity, the funds are required for which regular donations were received and in absence of the registration under 80G, the society could not be able to get the desired amount of donations for carrying out the charitable activities. The ld AR further submit....

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.... according to which the main objects are of charitable in nature. It is further seen that certain charitable activities were also carried out where sanitary pad were distributed in the schools. However, the relevant details could not be filed before the ld. CIT(E). In view of the charitable activities carried out, we are of the view that one more opportunity be granted to the assessee and accordin....