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2020 (4) TMI 210 - AT - Income TaxExemption u/s 11 - rejecting application made for the registration u/s 12A - applicant had not filed the requisite details nor had submitted any evidence or accounts to show the charitable activities; and that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established - Approval u/s 80G rejected - HELD THAT:- There is no dispute that the observation of the Ld. CIT(E) that assessee had not filed the requisite details nor submitted any evidences or accounts to show the charitable activity; that the charitable and religious nature of the objectives and genuineness of the activities of the trust or institution cannot be established; and that charitable activity was not substantiated; are not only contrary to materials on record established by the Paper Book, but and also in contradiction with paragraphs 1 and 2 of the impugned order dated 30.09.2019 passed by the Ld. CIT(E) himself. The appellant has expressed willingness to furnish any further materials or evidences to the Ld. CIT(E) for the satisfaction of the Ld. CIT(E) if the issues in dispute are restored to the file of the Ld. CIT(E) for fresh order; and the Ld. CIT(DR) has expressed no objection to this. In view of the foregoing, we set aside the aforesaid impugned order dated 30.09.2019 of the Ld. CIT(E) and direct him to pass fresh order(s) in respect of the assessee’s application for registration under Section 12AA of I.T. Act and in respect of the assessee’s application for approval under Section 80G of I.T. Act; in accordance with law; after providing opportunity to the assessee to furnish any further materials or evidences that the Ld. CIT(E) may find relevant for deciding the issues regarding registration under Section 12AA of I.T. Act and approval under Section 80G of I.T. Act - Appeals by the assessee are partly allowed.
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