TMI Blog2015 (11) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner has not examined the same. Therefore, this Tribunal is of the considered opinion that the Commissioner has to re-examine the matter afresh. Accordingly, we set aside the order of the Commissioner and the entire issue is remitted to his file. The Commissioner shall re-examine the issue in the light of the provisions of section 80G(5B) and thereafter decide the same in accordance with law, after giving reasonable opportunity to the assessee. It is made clear that in case the Commissioner decides to grant approval under section 80G of the Act and the expenditure incurred by the assessee exceeded 5 per cent. of the total income in any of the previous year, then the Commissioner is at liberty to withdraw the approval for the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, such an object cannot be allowed under section 80G of the Act. Referring to section 80G(5)(i) of the Act, learned counsel pointed out that when an institution incurs expenditure which is of religious nature, for an amount not exceeding 5 per cent. of the total income, it shall be deemed to be an institution or fund for which the provisions of section 80G would apply. According to learned counsel, the Commissioner failed to consider these provisions of the Act. Learned counsel further submitted that the assessee-society never applied any money over and above 5 per cent. of the total income, therefore, the assessee is entitled for approval under section 80G of the Act. 4. On the contrary, Sh. Pathlavath Peerya, the learned Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine the matter afresh. Accordingly, we set aside the order of the Commissioner and the entire issue is remitted to his file. The Commissioner shall re-examine the issue in the light of the provisions of section 80G(5B) and thereafter decide the same in accordance with law, after giving reasonable opportunity to the assessee. It is made clear that in case the Commissioner decides to grant approval under section 80G of the Act and the expenditure incurred by the assessee exceeded 5 per cent. of the total income in any of the previous year, then the Commissioner is at liberty to withdraw the approval for the year in which the expenditure exceeded 5 per cent. of the total income. 7. With the above observation, the appeal of the assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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