Samarth Child Care Foundation vs. CIT(E)

Parties Involved

Facts Summary

The appellant, Samarth Child Care Foundation, challenged the orders of the Ld. CIT(E) Delhi, dated 30/07/2024, wherein the Ld. CIT(E) rejected the applications of the Appellant seeking registration under section 12A(1)(ac)(iii) of the Act and also rejected the application for grant of approval under section 80G (5) (iii) of the Act. The appellant submitted that it had produced various details and clarifications in response to the notices issued by the Ld. CIT(E), but the Ld. CIT(E) rejected the applications without considering the same and without providing any reasoning. The appellant produced replies dated 12/04/2024 and 06/08/2024 along with supporting documents. The Ld. Departmental Representative argued that the appellant failed to prove the carrying out of charitable activities as per the objects of the Memorandum of Association and that there was no expenditure incurred by the appellant regarding charitable activities.…

Legal Issues

• 1. Whether the Ld. CIT(E) erred in rejecting the appellant's applications without considering the replies and documents produced by the appellant.

Judgment Outcome

Decided in favour of Assessee.

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