Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 240 - AT - Income TaxGrant of recognition u/s 80G (5) (vi) - denial of recognition as no noticeable charitable activities as on date from the date of formation of trust - non speaking order passed by CIT-E - Admission of additional information on the activities of the trust - proof of charitable activities u/s 2(15) - HELD THAT:- With regard to grant of recognition u/s.80G of the Act to the assessee has to be remanded to the AO for consideration afresh because the impugned order has been passed without affording assessee proper opportunity of being heard. The impugned order is therefore set aside and the CIT(E) will decide the issue of grant of recognition, in the light of the law as explained by the decisions referred to by the learned Counsel for the assessee before us. As held in M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST [2020 (2) TMI 1293 - SUPREME COURT] the proposed activities can also be explained by the assessee which can be examined by the CIT(E). As held in the case of Vidyashilp Community Trust [2019 (11) TMI 1538 - ITAT BANGALORE] the assessee can furnish additional information on the activities of the trust in the set aside proceedings for examination by CIT(E). Since the order of CIT(E) is also a non-speaking order, he is directed to consider the issue afresh - Appeal of the assessee is allowed for statistical purposes.
|