— In the digital era, managing lost and found items efficiently remains a challenge due to reliance on manual methods and unstructured reporting systems. Traditional approaches such as notice boards and text- based communication often result in disorganized data, delayed responses, and low matching accuracy. These limitations highlight the need for an intelligent and automated solution. This paper presents SMARTLOFO: AI Powered Lost and Found Platform, a full- stack web application designed to streamline the process of reporting, tracking, and retrieving lost items. The system is developed using React for the frontend and a Python-based FastAPI backend, with MongoDB/SQLite for data storage. It provides a user-friendly interface along with secure authentication using JWT and bcrypt. A key contribution of the system is the integration of an AI-powered smart matching algorithm. Using Google Gemini, the system performs image analysis to extract item descriptions, categories, and features. These attributes are processed using a scoring-based matching mechanism that evaluates similarity based on category, extracted features, location, and time proximity. Matches exceeding a defined threshold are automatically identified, and users are notified via an email notification system. The platform is deployed on a cloud environment, enabling real-time interaction and accessibility. Despite its advantages, the system depends on user participation and input accuracy. Future enhancements include improving scalability and incorporating advanced machine learning models. Overall, SMARTLOFO demonstrates an intelligent and scalable approach to modernizing lost-and-found systems using artificial intelligence and full-stack technologies.