CHINMAYI SEVA TRUST,VIZIANAGARAM V. ITO EXEMPTIONS, VISAKHAPATNAM

ITA 171/VIZ/2025

AI Insights

The case involves the Chinmay Seva Trust, which appealed against the decisions of the CIT (Exemptions) rejecting their applications for registration under section 12AB and approval under section 80G of the Income Tax Act. The Tribunal noted that the Trust had submitted substantial documentary evidence, including financial statements and activity reports, demonstrating their engagement in bona fide charitable activities. However, the CIT (Exemptions) had rejected these applications without adequately addressing the evidence provided. The Tribunal found the reasons for rejection by the CIT (Exemptions) to be cryptic and not in accordance with the facts and records presented. Consequently, the Tribunal remanded the matter for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714603 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G

Judgement Text

" ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 1 of 6 आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam “Division” Bench, Visakhapatnam Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G., Accountant Member आ.अपी.सं /ITA Nos.170 & 171/Viz/2025 (िनधाŊरण वषŊ/Assessment Year: 2024-25) Chinmay Seva Trust VIZIANAGARAM PAN:AADTC0882H Vs. Income Tax Officer (Exemptions) VISAKHAPATNAM (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: N O NE राज̾ व Ȫारा/Revenue by:: Dr. Satyasai Rath, CIT(DR) सुनवाई की तारीख/Date of hearing: 31/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President These two appeals by the assessee are directed against separate orders of the learned CIT (Exemptions), both dated 23/01/2025 whereby the applications of the assessee seeking registration u/s 12AB as well as approval u/s 80G of the Act were rejected. None has appeared on behalf of the assessee when these appeals were called for hearing. It transpires from the record that on the last date of hearing i.e. 3rd June, 2025, the adjournment was sought on behalf of the assessee and consequently, the hearings of the appeals were adjourned for today i.e. 31st July, Printed from counselvise.com ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 2 of 6 2025. Despite hearing was adjourned on the request of the assessee, nobody appeared on behalf of the assessee and therefore, the Bench proposed to hear and dispose of these appeals, ex-parte. 2. The assessee raised common grounds in these appeals as under: Printed from counselvise.com ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 3 of 6 3. From the grounds of appeals, it can be noticed that the assessee has produced the relevant record and details including Printed from counselvise.com ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 4 of 6 the documentary evidence comprising of financial statements, activity report and bank account statements to show that the assessee has been carrying out the bonafide charitable activities. The assessee has also filed the replies filed before the learned CIT (Exemptions) as well as other records in the Paper Book running into 142 pages. 4. On the other hand, the learned DR has relied upon the impugned orders of the learned CIT (Exemptions) and submitted that the assessee has failed to establish that the activities are commensurate with the activities as per the objects of the assessee Trust. 5. Having considered the grounds of appeal of the assessee as well as the documentary record filed by the assessee, we find that the assessee has produced a good amount of documentary evidence in support of the claim of carrying out the charitable activities, however, the learned CIT (Exemptions) has rejected the application by giving the cryptic reasonings in para 3 of the impugned order as under: . Printed from counselvise.com ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 5 of 6 6. Once the assessee has filed relevant record to show that the assessee has been carrying out charitable activities for achievement of the objects of the assessee Trust, then the reasons given by the learned CIT (Exemptions) while rejecting the applications of the assessee, prima facie, contrary to the facts and records. The learned CIT (Exemptions) has not given any reason for rejecting the documentary evidence filed by the assessee in support of the claim. Accordingly, in the facts and circumstances of the case and in the interest of justice, the impugned orders of the ld CIT (Exemptions) are set aside and the matters are remanded to the record of the learned CIT (Exemptions) for reconsideration of the application of the assessee after consideration of the relevant record filed by the assessee as well as an opportunity of hearing to the assessee. 7. In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the Open Court on 6th August, 2025. Sd/- Sd/- (MANJUNATHA, G) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 6th August, 2025 Vinodan/sps Printed from counselvise.com ITA Nos 170 and 171 of 2025 Chinmay Seva Trust Page 6 of 6 Copy to: S.No Addresses 1 Chaitanya Seva Trust, Plot No 9 Pool Bagh Road, Siddhivinayaka Nagar, Vizianagaram 535002 A.P 2 Income Tax Officer (Exemptions) Infinity Towers, Visakhapatnam 3 Pr. CIT – Exemptions, Visakhapatnam 4 DR, ITAT Visakhapatnam Bench 5 Guard File By Order Printed from counselvise.com "