Ramlala Charitable Trust, Valsad V. Commission of Income (Exemption) , Ahmedabad

ITA 830/AHD/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8635 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-02-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 12-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No. 830/Ahd/2019 िनधा榁रण वष榁/Assessment Year: 2018-19 Ramlala Charitable Trust, Ground Floor, Post Valsad Pardi, Valsad-380001 PAN : AACTR 0946 G Vs. Commissioner of Income-tax (Exemptions), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Akhilendra Pratap Yadav, CIT-DR सुनवाई क琉 तारीख/Date of Hearing : 19.02.2024 घोषणा क琉 तारीख /Date of Pronouncement: 21.02.2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the learned Commissioner of Income-tax (Exception), Ahmedabad [hereinafter referred to as “ld. CIT(Exemption)”] dated 18.04.2019 denying grant of registration under Section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) . 2. The assessee has raised the following grounds of appeal:- “1. That on facts, and in law, the learned CIT(E), Ahmedabad has grievously erred in rejecting the approval u/s 80G(5) of the Act. 2. Having regard to the facts and circumstances of the case of your appellant, the relief claimed in Ground No.1 is allowed.” 3. A perusal of the order of the ld. CIT (Exemption) reveals that the assessee’s application for registration of the trust u/s 80G(5) of the Act was 2 ITA No. 830/Ahd/2019 Ramlala Charitable Trust Vs. CIT(Exemption) AY : 2018-19 rejected noting the fact from the audited accounts of the assessee-trust for Financial Years (FYs) 2015-16 to 2017-18 that religious expenses incurred were more than 5% of its total receipts, being to the tune of approximately 60% in the three years. The ld. CIT(Exemption), therefore, held that as per the provisions of Section 80G(5)(b) of the Act, the trust was not eligible for registration/approval u/s. 80G(5) of the Act. The ld. Counsel for the assessee, during the course of hearing before us, was unable to controvert the findings of the ld. CIT(Exemption), both on facts and on law. In view of the above, we see no reason to interfere in the order of the ld. CIT(Exemption) denying grant of approval to the assessee-trust u/s 80G(5) of the Act. The appeal of the assessee is accordingly dismissed. 4. In effect, the appeal of the assessee is dismissed. Order pronounced in the open Court on 21/02/2024 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 21/02/2024 **bt आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 灹瀄यथ牸灹瀄यथ牸 灹瀄यथ牸 / The Respondent. 3. संबंिधत संबंिधतसंबंिधत संबंिधत आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴 / Concerned CIT 4. आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴)अपील अपीलअपील अपील (/ The CIT(A)- 5. िवभागीय िवभागीयिवभागीय िवभागीय 灹ितिनिध 灹ितिनिध灹ितिनिध 灹ितिनिध ,आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण,/DR,ITAT, Ahmedabad, 6. गाड榁 गाड榁गाड榁 गाड榁 फाईल फाईलफाईल फाईल /Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, TRUE COPY सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Asstt. Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण ITAT, Ahmedabad