2026 (7) TMI 1686

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.... A. GROUND I The Order dated 26.12.2024 has been passed by the Ld. Commissioner of Income Tax (Exemption), Mumbai without granting any opportunity of being heard to the assessee and thus is in violation of the principles of natural justice, hence is liable to be set aside. B. GROUND II The Ld. Commissioner of Income Tax (Exemption) has failed to appreciate that the donations which he has quoted in the Order dated 26.12.2024 are in Indian Rupees and not in foreign currencies and have been incurred in India as donations to the students for studies. Even if the aforesaid money is utilized as an ancillary support for studies by the students, it cannot be said that the said amounts have been outside India. The Appellan....

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....e assessee are with regard to rejecting the application for grant of registration u/s 80G of the Act, therefore we have decided to take all the grounds together and to adjudicate the same through the consolidated order. 2. At the very outset, we noticed that grant of registration u/s 80G of the Act in the case of the assessee was rejected by Ld. CIT(E) on the ground that assessee trust had given donation to three persons for studies outside India. Since, according to Ld. CIT(E) the said transaction is in violation of the provisions of Sec.11(1)(c) of the Act as the income is applied outside India, therefore on this basis the application for seeking approval u/s 80G was rejected. 3. In this regard while challenging the said action Ld. ....

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.... by the assessee trust that in future no donation would be given by the trust for study of students abroad. 4. Apart from this we have also noticed that assessee has not provided any explanation before Ld. CIT(E) regarding the above mentioned payments / donations as now before us assessee has taken specific stand that the donations mentioned in the impugned order were made in India and not in foreign currency and have been incurred in India as donations to the students for the studies. 5. On the contrary Ld. DR while rebutting arguments of the assessee submitted that by virtue of filing the application for production of additional documents, the assessee himself has admitted that the donations were made in violation of the provisions ....