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2021 (7) TMI 576 - AT - Income TaxGrant of approval u/s 80G - CIT-E rejected the application filed by the assessee in Form-10G for approval u/s 80G by holding that the assessee failed to file any reply to the show cause notice, hence, the genuineness of the assessee-trust is doubtful - HELD THAT:- CIT(E) mentioned in his order that the assessee failed to file reply to the order sheet entry dated 24/04/2019 and alleged on other issues also. The AR of the assessee undertook that if one opportunity is granted to the assessee, he will explain the same with documentary evidence. We remit the issue back to the file of CIT(E) with a direction to examine the reply filed by the assessee and if he is satisfied, grant the approval u/s 80G in accordance with law and on merits of the case after providing reasonable opportunity of being heard to the assessee. The assessee is directed to comply to the notices or any directions from the CIT(E), if any, in the proceedings before him for obtaining approval u/s 80G. - Appeal of the assessee is allowed for statistical purposes.
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