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TMI Blog2016 (7) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... udhanshu Srivastava, Judicial Member This appeal has been preferred by the assessee against the order passed by the Ld. Director of Income Tax (Exemptions), Delhi wherein vide order dated 13.8.2012, the assessee's application for renewal of approval u/s 80G of the Income Tax Act, 1961 has been rejected. 2. The grounds of appeal read as under:- "1. That on facts of the case and in law, the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supported the order of the Ld. DIT (E). 5. We have heard the rival submissions and perused the relevant material placed on record. In para 3 of the impugned order, it is seen that the Ld. DIT(E) has rejected the application of the assessee entirely on the basis of documents submitted by the assessee and has noted as under:- "3. On perusal of the details of submitted, it is found from various do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws income from Grants, Consultancy Income, Conference Receipts and Micro Finance Alliance Membership Fees and the expenses made are in respect of these income received as per the norms of the clients define/mentioned in the contract. The company is exactly selling its expertise in lieu of fees by way of consultancy, conferences and also by making member alliance from other organizations. The TDS w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of justice, we restore the issue to the file of the Ld. DIT (Exemptions) for fresh adjudication with the direction that the assessee be afforded a proper opportunity of being heard before such adjudication.
7. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29th June, 2016. X X X X Extracts X X X X X X X X Extracts X X X X
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