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2021 (5) TMI 357 - ITAT VISAKHAPATNAMGrant of registration u/s. 12AA and 80-G denied - absence of any charitable activities - HELD THAT:- Commissioner failed to decide the application for registration u/s 12A the Act in its right perspective in the absence of proper pleadings, information, documents and satisfaction, whereas while deciding the Application u/s 80G of the Act correctly held that before granting approval u/s 80G, it is mandatory that the Assessee should have 12A registration. Appellant/Trust had reasonable and bonafide cause for not joining the proceedings before the ld. Commissioner due to Covid-19 pandemic in the months of May, July and September of 2020 when the Applications U/s 12A of the Act were filed and considered, because at that particular point of time, the entire nation was on hold and therefore the Appellant failed to avail the opportunities to satisfy the Ld. Commissioner qua objects and charitable activities of the Trust and further failed to plead and establish its case in proper manner. Considering the peculiar facts and circumstances, we deem it appropriate to set aside the impugned orders and to remand back the cases to the file of ld. Commissioner for decision afresh on merits - Appeals filed by the Appellant stands allowed for statistical purpose.
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