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2019 (4) TMI 1291 - AT - Income TaxDenial of recognition u/s 80G - registration u/s 12AA granted on same date - charitable u/s 2(15) or not? - HELD THAT:- When the details of activities were admittedly filed by the assessee, the CIT(E) ought to have sought clarifications thereon. This cannot be the basis for rejection of the assessee’s application. Strangely, in the case on hand, on the very same day i.e., 14.05.2018 when he rejected the assessee’s application for recognition under section 80G the CIT(E) has granted the assessee-trust registration under section 12AA of the Act vide order dated 14.05.2018; ostensibly, after examination of the assessee’s objects, etc., which the CIT has categorized as “Advancement of any other object of general public utility As under section 80G(5)(v) of the Act and restore the matter to the file of the CIT(E) to examine the matter afresh in the light of his order dated 14.05.2018 granting the assessee registration under section 12AA and our observations hereinabove. CIT(E) is directed to afford the assessee reasonable opportunity of being heard in the matter and to file details / submissions required that shall be considered before deciding the issue. - Assessee’s appeal is allowed for statistical purposes
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