IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2025-26 Maa Narmada Ganga Annakshetra, vs. CIT, Exemption PEtArNa :D A 6A UETgrMas6e2n4 N3aRg ar, Haridwar Road Rishikesh 249202, Uttarakhand (Appellant) (Respondent)

Assessee by: Sh. Jitendra Wadhwa, C.A.

Revenue by: Sh. H.S. Usmani, CIT DR Date of hearing: 11.08.2 025 Date of pronouncement: 28O.0 R8 .D2 0E2 R5 PER NIKHIL CHOUDHARY, A.M.:

This is an appeal filed by the assessee against the order of the ld.

CIT(Exemption), rejecting the application of the assessee for registration under section 80G of1 t)h Teh Iantc hoamvein Tg arxe gAacrtd, 1to9 6th1e. Tfahcet sg arondu ncdirsc uomf astpapnecaesl aorf et haes cuansde,e trh: e- Ld. CIT Exemptions has erred in law and on facts in rejecting the application of the “assessee for registration U/s 80G of Income Tax Act, 1961.

2) That having regard to the facts and circumstances of the case, the Ld. CIT Exemptions has erred in law and on facts in rejecting the application of the assessee on the ground that he is unable to arrive at the satisfaction about the charitable nature of activities whereas the assessee had tried to submit all the possible documents available with it to prove the genuineness of the charitable activities of the institution.

3) That having regard to the facts and circumstances of the case, the Ld. CIT Exemptions has erred in law and on facts in stating in the rejection order that the assessee has failed to furnish the documentary evidences such as photos, news coverage by media whereas the assessee has submitted all these documents in its reply dated 11.11.2024 vide acknowledgment No. 691756331111124 which clearly establish the fact that assessee fulfill the aims & objects which is mentioned in the Trust Deed.

4) That having regard to the facts and circumstances of the case, the Ld. CIT Exemptions has erred in law and on facts in rejecting the application without considering the all the relevant documents such as photographs, Financials, Bank statement, Trust deed, declarations produce by the assessee in the reply.

5) That having regard to the facts and circumstances of the case, the Ld. CIT Exemptions has erred in law and on facts in framing the order by not following the Principles of Natural Justice.

6) That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.”

2. The facts of the case are that the assessee filed an application for the registration of the trust under section 80G(5) of the Income Tax Act, 1961 on 28.05.2024, in Form No.10B, as per the provisions of Rule 17A of the Income Tax Rules, 1962. In response to the notices issued to the assessee, the assessee was required to furnish documentary evidences to substantiate the charitable activities carried out by it in the recent past. In response, the assessee filed a part reply. From examination of this part reply, the ld. CIT(Exemption) concluded that no expenditure had been incurred on charitable activities, as per the objects mentioned in the trust deed and no supporting bills and vouchers had been filed in support of its claim. The assessee was issued a questionnaire and asked to submit the same but the ld. CIT(Exemption) records that the same was not complied with. As a result, he held that the genuineness of charitable activity could not get established. He, therefore, concluded that the activities of the society that are claimed to have been carried out for charitable purposes as per the objects of the trust, were not genuine and since he could not make any verification of the objects of the trust as per the trust deed with the activities carried out, he recorded his dissatisfaction about the charitable nature of the activities of the assessee trust. Therefore, he rejected the application filed in Form 10AB for registration under secti