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2009 (12) TMI 72 - HC - Income TaxCertificate of recognition u/s 80G(5) - The petitioner filed an application for Certificate of recognition under Section 80G(5) of the Income Tax Act, along with the application for registration under u/s.12AA of the said Act. The Assessing Officer was asked to conduct a preliminary enquiry regarding the activities of the petitioner's Trust and he submitted his report on 11.01.2008 and recommended for registration u/s.12AA of the I.T. Act. Based on the recommendation of the Assessing Officer, registration u/s/12AA was granted on 18.02.2008. But the certificate of recognition u/s 80G(5) of the I.T. Act was refused by the respondent, by order, dated 30.04.2008 and that order is challenged in this writ petition - Though, in the counter, it was stated that opportunity was given to the petitioner, before passing of the order, dated 30.04.2008, there is no denial to the averments made in the writ petition that in response to the letter, dated 29.05.2008, issued by the respondent, the petitioner submitted the documents as called for. Further, no explanation has been stated by the respondent why the Income Tax Office, Head Quarters No.1, Madurai directed the petitioner to appear before the respondent, when order was already passed. Hence, it is hard to digest the explanation of the respondent stated in the counter that due to inadvertence and due to confusion regarding the name, the order could not be sent earlier. As it has been proved by the petitioner that during the pedency of the enquiry, the impugned order has been passed, it is liable to be set aside and hence, it is hereby set aside. – Respondent department directed to consider u/s.80G(5) application submitted
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