Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 786 - AT - Income TaxApproval u/s 80G(5)(vi) read with Rule 12AA - rejection of approval as applicant has not filed any appeal before the Tribunal as the earlier 80G application was rejected vide the said office order dated 31.03.2016 - HELD THAT:- Assessee was granted registration u/s 12AA vide order dated 10.09.2015. The earlier application for approval u/s 80G was rejected vide order dated 21.03.2016 on the ground that receipt and payment account which was specifically asked was not furnished. The applicant trust while making a fresh application has submitted all the required documents in February, 2017 which was not at all taken cognizance by the Commissioner of Income Tax (Exemption). The Commissioner should have taken cognizance about the documents placed before him and after going through the documents should have decided the application on merit, but Commissioner failed to do so. Therefore, matter may be restored to the file of the Commissioner of Income Tax (Exemption) for taking cognizance of the application along with the documents submitted by the applicant trust and after going through the appropriate order may be passed accordingly. Therefore, appeal of the applicant trust is partly allowed for statistical purpose.
|