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TMI Blog2025 (5) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... m 10AB dated 29.6.2024 for registration u/s. 12AB of the Income-tax Act, 1961 [the Act] was rejected. The assessee is aggrieved with that and raised several grounds of appeal which are mainly for granting registration to the assessee u/s. 12AB of the Act. 2. The brief facts of the case show that assessee is a public charitable trust stated to be engaged in educational welfare for under-privileged section of the society. The trust made an application in Form 10AB on 29.6.2024 for registration u/s. 12AB of the Act. On examination of the details submitted by the assessee, a notice dated 14.10.2024 was issued, the assessee appeared and submitted the details called for. The assessee also produced audited financial statement and bank statement. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the similar grounds, as the assessee could not obtain registration u/s. 12AB of the Act. This order of rejection of recognition u/s. 80G is also under challenge in ITA No.380/Bang/2025. 5. Before us, the founder of the trust, Mr. Pradeep Devaraju appeared and submitted the written submission on behalf of the assessee as well as the copies of the trust deed. He further submitted a detailed note on activities of the trust giving the photograph of the activities of relief to poverty. He further submitted that CSR donation was received from a private limited company for supplying computer systems to advocates associations and providing uniform for children in Govt. schools. He also produced the utilization certificate wherein the CSR dona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the ld. CIT(E) in not granting the registration u/s. 12AB as well as not granting recognition u/s. 80G of the Act. On examination of the details submitted by the assessee, the ld. CIT(E) came to the conclusion that assessee received donation of Rs. 15 lakhs from a private limited company out of CSR fund and immediately within 2 days, the assessee purchased 15 computers and school uniform from a vendor who was not available at the address given by the assessee and on verification of the bill, the ld. CIT(E) found that GST number of that particular vendor is also cancelled. Based on this, he denied registration u/s. 12AB as well as recognition u/s. 80G of the Act. We find that the enquiries conducted by the ld. CIT(E) were not confronte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ld. CIT(E), if any further details are required. Accordingly, we restore ITA No.381/Bang/2025 back to the file of the ld. CIT(E) to consider all the details and give an opportunity of hearing to the assessee and then decide the issue of registration u/s. 12AB to the assessee trust afresh. Accordingly, all the grounds of appeal of the assessee are allowed with the above directions. 8. Thus, the appeal is allowed for statistical purposes. 9. ITA No.380/Bang/2025 is solely dependent on whether the assessee trust gets registration u/s. 12AB of the Act or not. Therefore, this appeal is also restored back to the file of ld. CIT(E) with a direction that if the activities of the assessee trust are found to be genuine, application for reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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