Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 818 - AT - Income TaxGrant of recognition u/s. 80G rejected - assessee trust obtained registration under section 12AA - HELD THAT:- Impugned order of ld. CIT(E) is a non-speaking order. As rightly contended by the ld. counsel for the assessee, the generation of surplus and the fact that majority of receipts are by way of fees collection cannot be a ground to refuse recognition u/s. 80G - The assessee is admittedly existing for a charitable purpose of providing education. As rightly contended by the ld. DR, the impugned order is a non-speaking order and therefore it would be in the fitness of things to set aside the order of CIT(E) and remand back to him the issue of grant of recognition u/s. 80G of the Act to the assessee for fresh consideration. The CIT(E) will afford opportunity of being heard to the assessee before deciding the issue. Appeal of the assessee is treated as allowed.
|