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2017 (9) TMI 1025 - AT - Income TaxRejecting application u/s 80G (5) - non charitable activities - non providing proper opportunity before rejecting the application for registration - Held that:- We find that the Ld. A.R. has filed an affidavit of Shri Amit Kumar Singhal who is an employee of the Samiti in which he has stated that he was fully acquainted with the facts of the case and produced salary registers and other books of accounts before the Ld. CIT(E) which have been examined by the Ld. CIT(E). It was also submitted that voucher of travel expenses of ₹ 4,970/- incurred for travel to Lucknow on 22.8.2016 was also filed. The Ld. CIT(E) has clearly stated that no books of accounts, salary details and that the society has not provided any details. In view of the totality of the facts and circumstances of the case, the matter is sent back to Ld. CIT(E) for a fresh hearing in accordance with law after affording an opportunity to the assessee. Appeal filed by the assessee society is allowed for statistical purposes.
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