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2019 (6) TMI 784 - AT - Income TaxApproval for exemption u/s 80G - applicant society has been accorded registration u/s 12AA by CIT, Rohtak vide order dated 01.04.1997 - HELD THAT:- The contention of the ld. AR for the applicant society that all these facts are required to be taken care of at the time of scrutiny assessment and in the earlier years, clean assessment has been framed, is not tenable as no such document has been placed before the ld. CIT (A) nor before the Tribunal in the form of paper book. Even the documents specifically called for by the ld. CIT (E) discussed in the preceding paras have not been supplied so as to satisfy ld. CIT (E) as to the mandatory requirements for according approval u/s 80G of the Act. By now all these documents must be ready with the applicant society, so to meet with the ends of justice, applicant society who is claiming that it is into charitable activities since 1994 must be given an opportunity to produce all documents discussed in the preceding paras before ld. CIT (E). So, the case is remanded back to ld. CIT (E) to decide afresh after providing an opportunity of being heard to the applicant society. Appeal filed by the applicant society is allowed for statistical purposes.
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