TaxTMI 
TaxTMI 
2026 (4) TMI 1919
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....0881) For the Respondent : None ORAL ORDER (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. This Tax Appeal is preferred under Section 260A of the Income Tax Act, 1961 (for short 'The Act') proposing the following substantial question of law arising out of the order dated 10.04.2024 of the Income Tax Appellate Tribunal passed in ITA No.373/Ahd/2023. "1. Whether the facts and i....
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....e charitable in nature? 3. Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal has erred in direction CIT(E) to examine the application of assessee in limited purview of provisions of section 80G(SB) of Income Tax Act, 1961 ignoring the fact that provisions of section 80G(58) of Income Tax Act, 1961 cannot override substantial provisions of secti....
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....s established that the Trust is for charitable purpose and if it fulfills other conditions mentioned therein, the assessee Trust would get the advantage of deduction and thereby rejected the approval of the assessee Trust. 3. Being aggrieved by the order passed by the Commissioner of Income Tax (Exemption), the respondent assessee preferred an appeal before the Income Tax Appellate Tribuna....
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....her the Trust had incurred more than 5% of it's total income towards religious activities or not. Mr. Aman Mir, learned Standing Counsel has been unable to dispute that the Commissioner of Income Tax (Exemption) has not given any reason or made any analysis which suggested that the respondent assessee Trust had incurred more than 5% of its total income towards religious activities. For Perusal, Se....