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2018 (7) TMI 1466 - AT - Income TaxApplication for approval of appellant u/s 80G rejected - Held that:- The society was directed to produce necessary documents before the Ld. CIT(A) by the order of the Tribunal within the reasonable time. It is uncontroverted fact that the assessee society itself sought adjournment for filing of the necessary documents. The ld. CIT has, thus, passed the impugned order on 29.1.2018 and , in our considered view that the ld. CIT has disposed of the issue of granting registration u/s 80G within the reasonable time. Thus, this ground of the assessee’s appeal is dismissed Once the ld. CIT is satisfied about registration u/s 12A, then the rejection of registration u/s 80G is not justified? - Held that:- It is evident that the ld. CIT(E) in the absence of the details related to other chapters of society, declined to grant registration under section 80G of the Act. We are of the view that ld. CIT(E) ought to have made enquiries from the Jurisdictional Assessing Authority, where other chapters of society are registered and assessed. We, therefore, direct the assessee to furnish complete details of other chapters of Society and its financial and administrative relations with such chapters. Hence, we set aside the impugned order and restore the issue of registration u/s 80G to the file of ld. CIT(E) for decision afresh. It is also clarified that the issue is setaside on the submissions of the Ld. Counsel for the assessee that the other chapters of the society are independent entities and the assessee has nothing to do with their financial affairs. The ld. CIT(E) would make enquiry for the limited purpose with regard to the administrative and financial relation of the assessee with other chapters.
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