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2016 (7) TMI 814 - ITAT DELHI

2016 (7) TMI 814 - ITAT DELHI - TMI - Renewal of approval under section 80G(vi) denied - Held that:- DIT (Exemptions) has not called for any clarifications/justifications from the assessee and has proceeded to adjudicate and reject the assessee’s application in contravention of the principles of natural justice. Therefore, in the 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 oppor .....

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(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 order passed by the Ld. Director of Income Tax (Exemptions) is illegal. 2. That on facts of the case and in law the Ld. DIT (Exemption) erred in not renewing the approval under section 80G(vi) on the ground that it does not fulfil the conditions laid .....

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se. 4. Learned Departmental Representative 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 documents that the company provides services on contract basis .....

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