TMI Blog2013 (12) TMI 1693X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income-tax Act vide No.CIT/Raj/12A/38/Range.1/2011-12 dated 01.05.2012. The main objects of the assessee-trust are charitable activities in the educational field. For the FY 2011-12, the assessee-trust had shown receipt of donation of ₹ 10,000/- and establishment expenditure of ₹ 75/- and in the current FY, the assessee-trust claimed the expenditure of ₹ 9000/- towards the objects of the trust, without providing details of the expenditure. The ld. Commissioner of Income-Tax, Rajkot-I vide its letter No.CIT.R-1/Tech/80G/UE CT/2012-13 dated 19.11.2012 asked the assessee-trust provide the details of its activities carried out alongwith documentary evidence and to explain the loan given to the trustee. The assessee-trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coming to the conclusion that appelaltn is not fulfilling the condition for approval of the provisons of section 11AA of the IT Act. The trust deserves approval u/s 80G(5). 3. The Ld. C.I.T. has erred in coming to the conclusion based on irrelevant aspect that the trust is not engaged in charitable activities and hence not entitle for approval u/s 80G(5). The trust deserves approval u/s 80G(5). 4. The Ld. C.I.T. has erred in not considering the real aspect of the provisions of section 80G(5) of the IT Act, 1961. The trust deserves approval u/s 80G(5). 5. Taking into considering the legal, factual and statutory aspect of the object of the trust, the Ld. C.I.T. ought to have granted approval u/s 80G(5)(vi) as app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has followed the judgment of Hon ble Punjab Haryana High Court in the case of O.P. Jindal Global University(supra). 5. As against the submission made by the ld. AR; Dr. M L Meena, DR, appeared on behalf of the Revenue, vehemently supported the order of ld. Commissioner of Income-tax, Rajkot-I. He submitted that since no evidences were produced by the assessee-trust to substantiate as to whatever the same were incurred towards the objects of the trust, the view taken by the ld Commissioner of Income-tax, Rajkot-I rejecting the application u/s 80G(5) of the Income-tax Act be upheld. 6. Having heard both sides, I have carefully gone the order of the ld. Commissioner of Income-tax, Rajkot-I and the orders relied upon by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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