{"id":61863,"date":"2026-07-07T11:20:58","date_gmt":"2026-07-07T05:50:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shri-umedkumari-mandir-trust-v-cit-e-2025-236-ttj-737-175-taxmann-com-406-ahdtrib\/"},"modified":"2026-07-07T11:20:58","modified_gmt":"2026-07-07T05:50:58","slug":"shri-umedkumari-mandir-trust-v-cit-e-2025-236-ttj-737-175-taxmann-com-406-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shri-umedkumari-mandir-trust-v-cit-e-2025-236-ttj-737-175-taxmann-com-406-ahdtrib\/","title":{"rendered":"Shri Umedkumari Mandir Trust v. CIT (E) (2025) 236 TTJ 737\/ 175 taxmann.com 406 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that Assessee\u2019s detailed reply dt. 27th Nov., 2024, in response to the show-cause notice issued by the CIT(E), wherein the nature of the trust&#8217;s activities, the interpretation of its object clause, and the absence of any religious activity or expenditure were specifically explained, was not considered by the CIT(E). Tribunal set aside the rejection of the assessee\u2019s application, and the matter is restored to the file of the CIT(E) for fresh adjudication in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Charitable or religious trust]-Registration-Rejection of application-CIT (E)-Failure to deal with the material placed on the record-Order of CIT(E) is set aside.[S.80G(5)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61863","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61863","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61863"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61863\/revisions"}],"predecessor-version":[{"id":61864,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61863\/revisions\/61864"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}