M/s. Rajashree Grandhim Foundation vs. CIT (Exemptions)

Parties Involved

Facts Summary

Assessee had filed an application dated 18.12.2023 in Form 10AB for approval under section 80G(5) of the Act. Assessee was directed by CIT(E) (notice dated 05.04.2024) to furnish the necessary material for the aforesaid approval under section 80G(5) of the Act. The assessee’s AR Ms. Sheela M. G, Advocate, appeared on 24.04.2024 and requested time to submit the required documents and sought for adjournment of the case. The CIT(E) issued one more notice on 18.05.2024 requesting the assessee to appear on 28.05.2024 along with the details / documents. In response to the said notice, assessee filed letter dated 27.05.2024 requesting time till 30.06.2024 for submission of all the documents since there was a medical emergency for the AR to represent the case on the said date. The CIT(E), however, rejected the request made by the assessee and disposed off the application of the assessee in Form No.10AB by observing as follows: ‘5. According to the Section, the assessee was mandated to submit necessary documents to prove the genuineness of the activities of the Trust or institution and fulfillment of all the conditions laid down in clauses (1) to (v) of section 80G. In the present case, assessee except for seeking adjournment, has failed to appear before CIT(Exemptions) and submit the necessary details / documents called for and demonstrate the genuineness of the activities carried on by it. 6. In view of the above, the application filed in Form No.10AB dated 18.12.2023 for approval u…

Legal Issues

• 1. The orders passed by the authorities below, to the extent they are adverse to the appellant, are contrary to law, equity, the weight of evidence, probabilities, and the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Assessee.

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