Gallant Foundation (formerly known as Govind Foundation) vs. CIT (Exemption), Lucknow

Parties Involved

Facts Summary

The assessee, Gallant Foundation (formerly known as Govind Foundation), filed an application for registration under section 12AB and approval under section 80G(5) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application on the grounds that the assessee had not provided sufficient documentary evidence to substantiate its charitable activities and that the expenditure incurred was not in accordance with the objects of the trust deed. The assessee appealed against this decision, arguing that the distribution of food was in line with the objects of the trust and that sufficient evidence had been provided. The ITAT found in favor of the assessee, holding that the distribution of food was indeed within the objects of the trust and that the assessee had provided adequate documentary evidence to support its activities.…

Legal Issues

• 1. Whether the CIT(Exemption) was correct in rejecting the application for registration under section 12AB and approval under section 80G(5)?
• 2. Whether the expenditure on food distribution was in accordance with the objects of the trust?

Judgment Outcome

Decided in favour of Assessee.

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