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2020 (1) TMI 1581 - ITAT PUNEExemption u/s.80G - Denial of exemption as relevant documentary evidences provided - genuineness of charitable activities claimed to be carried out by the assessee Trust not proved - AR contended that once approval u/s.80G of the Act has been granted and it is not being withdrawn till date, there is no question of rejection of application u/s.80G - HELD THAT:- We find that vide order dated 28.03.2019, the Ld. CIT(Exemptions) had rejected the approval of exemption u/s.80G of the Act to the assessee for the reason that relevant documentary evidences were not filed stating the genuineness of charitable activities conducted by the assessee. However, we also find that vide order dated 30.03.2017, the assessee Trust has already got approval u/s.80G(5)(vi) of the Act from the Ld. CIT(Exemptions) which is still continuing. This fact has not been denied by the Ld. DR nor any material contradicting to these facts were placed on record by the Revenue Authorities. Therefore, we are of the considered view, once approval of exemption u/s.80G(5)(vi) of the Act has been granted by the Department to the assessee Trust, it has not been withdrawn and it is still continuing. Therefore, the order dated 28.03.2019 is redundant in law as well as in facts. Appeal of assessee allowed.
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