TMI Blog2014 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... brought on record by the Revenue as to which of the requirement has not been fulfilled by the assessee as prescribed under rule 11AA and which of the conditions mentioned u/s 80G(5)(v) has been violated or not fulfilled by the assessee - Unless the DIT(E) records the reasons of violation of such conditions, the DIT(E) cannot reject the assessee's application – thus, the matter remitted back to the DIT(E) for examination whether the assessee trust fulfills the conditions laid down in section 80G or not and whether the DIT(E) can grant approval or reject the application for grant of certificate u/s 80G – Decided in favour of Assessee. - ITA No. 3646/Mum./2012 - - - Dated:- 14-3-2014 - Shri Sanjay Arora And Shri Amit Shukla,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available on record and after hearing the learned Departmental Representative. 3. In the present case, the assessee has been granted registration under section 12AA of the Act and also certificate under section 80G, had been granted. After the expiry of the time granted vide earlier certificate, the assessee made an application under the prescribed Form no.10G, accompanied with various details / documents as required. From the impugned order, it is noted that a detail questionnaire was issued by the learned DIT(E), which has been reproduced in the order. The sum and substance of the questionnaire issued was that, firstly, there are certain discrepancies between the donation received and AS reflected in the income expenditure account; a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the trust for A.Y. 2008-09 and 2011-12 was pointed out, the trust has spoken about the corpus donation. However, no evidences in respect of the same is given. Even the confirmations in respect of donation received is excess of Rs. 40,000 is not submitted to verify the genuineness of the same. The onus is upon the trust to clarify the discrepancies in respect of donations received as reflected in the income expenditure account, which it failed to do so. 6. Further the trust has failed to substantiate with evidences any expenses being incurred on the object of the trust. The expenses issued on rent, electricity, water etc. are administrative in nature, which will have to be compulsorily issued even if there is no activity. The trust h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess the learned DIT(E) records the reasons of violation of such conditions, the learned DIT(E) cannot reject the assessee's application. Thus, we are of the opinion that this issue needs to be restored back to the file of the learned DIT(E), to examine whether the assessee trust fulfills the conditions laid down in section 80G or not and then only after recording the reasons, the learned DIT(E) can grant approval or reject the application for grant of certificate under section 80G. Thus, the grounds raised by the assessee are treated as allowed for statistical purposes. 6. In the result, assessee's appeal is allowed for statistical purposes. Order pronounced in the open Court on 14th March 2014. - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
