TMI Blog2015 (8) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... jection being not a speaking order which has been affirmed by the Tribunal in a perfunctory manner, we are of the considered view that both the orders cannot be sustained and are liable to be set aside. In view of the fact that objections came to be filed by the assessee - applicant to the rejection proposed by respondent indicating that it had taken steps to fulfill the objects of the Trust by not only constructing 'Samudaya Bhavana' but also medical treatment said to have been given by its 'Mumbai Samithi' apart from distribution of books to the needy, are all aspects which was required to be examined by respondent and said exercise having not been undertaken, we are of the considered view that matter requires to be remitted to the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfully challenged the same before Tribunal and as such, present appeal has been presented to this Court. 3. We have heard the arguments of Smt. Jineetha Chatterjee, learned Advocate appearing on behalf of Sri S Parthasarathy for appellant - assessee and Sri E.I.Sanmathi, learned Advocate appearing for Respondent - Revenue. 4. It is the contention of Smt Jineetha Chatterjee , learned Advocate appearing for the appellant - assessee that respondent was not justified in rejecting the application for continuance of recognition granted to appellant under Section 80G(5)(vi) of the Act without examining as to whether aims and objects of the assessee - society had been fulfilled and charitable object with which it was formed has been achieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of carrying out of activities for the advancement of any objects of general public utility like providing venue for public meeting to promote unity of brotherhood would not constitute charitable activity to deny continuance of approval under Section 80G(5)(vi) of the Act? (b) When Appellant has granted registration under Section 12A and also approval under Section 80G (5)(vi) of the Act and continuance for such approval in preceding years under similar circumstances then, whether Tribunal was justified in upholding the denial of continuance of approval subsequently under Section 80G(5)(vi) of the Act? (c) Whether construction of a building to enable carrying out Appellant's objects can be held as in adequate for grant of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is neither consideration of objections filed by the assessee for rejecting the application of assessee nor the respondent has examined as to whether the conditions laid down in clause (vi) of sub-section (5) of Section 80G of the Act is either fulfilled or not fulfilled, for rejecting the application for renewal. Assessee had carried said order of rejection in appeal before the Tribunal by filing an appeal and even the appellate Tribunal after considering the grounds urged by the assessee has held that rejection order is justifiable. Perusal of the order of Tribunal dated 29.05.2009 would also indicate that there are no reasons forthcoming as to why order of rejection is sustained, except making a passing reference to the fact that cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid. (5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of Section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing: Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard. (6) The tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At the cost of repetition, it requires to be noticed that order of rejection of renewal of recognition dated 28.11.2008 - Annexure-G is bereft of reasons. On the ground of order of rejection being not a speaking order which has been affirmed by the Tribunal in a perfunctory manner, we are of the considered view that both the orders cannot be sustained and are liable to be set aside. In view of the fact that objections came to be filed by the assessee - applicant to the rejection proposed by respondent indicating that it had taken steps to fulfill the objects of the Trust by not only constructing 'Samudaya Bhavana' but also medical treatment said to have been given by its 'Mumbai Samithi' apart from distribution of books to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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