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2018 (7) TMI 1902 - AT - Income TaxGrant of approval u/s 80G(5)(vi) denied - application for grant of registration u/s 12A(a)approved - denial of approval u/s 80G(5)(vi) as assessee has not furnished sufficient detail or proof on the activities of trust - not possible to verify the activities of trust - HELD THAT:- We are of the view that the contentions put forth by the learned counsel for the assessee are acceptable. The reasons assigned for not granting approval u/s 80G(5)(vi) is directly contradictory to the action of the CIT(E) in granting registration u/s 12A of the Act. The genuineness of the activities of the trust have, by implication, been accepted by the CIT(A) by his action in granting approval u/s 12A of the Act. We, therefore, set aside the order of the CIT(E) and remand the question of grant of approval u/s 80G(5)(vi) of the Act to the CIT(E) for fresh consideration in the light of the decisions referred to by the learned counsel for the assessee before us. The CIT(E) will afford opportunity of being heard to the assessee. - Appeal of the assessee allowed for statistical purposes.
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