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2020 (3) TMI 122 - AT - Income TaxExemption u/s 11 - registration u/s. 12AA and approval u/s. 80G - HELD THAT:- We find the CIT(E) refused to grant registration 12A/12AA on the ground that the assessee failed to substantiate that the objects of the society / trust are charitable in nature and the activities of the society/ trust are genuine, since the assessee failed to produce the requisite details called for by him. We find the assessee in the grounds of appeal has specifically taken grounds that the CIT(E) has not granted him reasonable opportunity of being heard. In the interest of justice we deem it proper to restore the issue to the file of the CIT(E) with a direction to grant one final opportunity to the assessee to substantiate the charitable activity of the society for grant of registration 12AA of the Act. The assessee is also hereby directed to appear before CIT(E) and file the requisite details as called for by him without seeking any adjournment under any pretext. CIT(E) shall decide the issue as per fact and law after giving reasonable opportunity of being heard to the assessee. Since we are restoring the issue of registration 12A/ 12AA, which is one of the pre condition for granting of approval u/s. 80 G of the Act, therefore, we also restore the grounds challenging the denial of approval u/s. 80G CIT(E) for fresh adjudication. Appeals filed by the assessee are accordingly allowed for statistical purpose.
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