TMI Blog2018 (12) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT (Exemptions) who should consider the application of the assessee u/s 80G afresh keeping in view the decision of various Benches of the Tribunal and also keeping in view the spirit of conditions laid down in clauses (i) to (v) of section 80G of the Act. Needless to say, the assessee will be afforded reasonable and sufficient opportunity of being heard. - ITA No.119/Lkw/2018 - - - Dated:- 30-11-2018 - SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER For The Appellant : Shri Ashish Kapoor, C. A. For The Respondent : Shri C. K. Singh, D. R. ORDER PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT (Exemptions), Lucknow dated 16/01/2000. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxmann.com 250 (Jaipur-Trib)] (vi) I.T.A.T. Lucknow Bench order in the case ofShri Nathji Education Foundation vs. CIT in I.T.A. No.809 and 815/Lkw/2014, order dated 26/02/2015 Our specific attention was invited to order of Hon'ble Lucknow Bench of the Tribunal in the case of Kalyanam Karoti (supra). In view of the above facts and circumstances, it was argued that the assessee be granted approval u/s 80G of the Act. 3. Learned D. R., on the other hand, supported the order of learned CIT (Exemptions). 4. We have heard the rival parties and have gone through the material placed on record. We find that assessee was required to file certain clarifications against his application filed u/s 80G and the date of compliance was fixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely:-- ( i) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (23AA) or clause (23C) of section 10: Provided that where an institution or fund derives any income, being profits and gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if,--(a) the institution or fund maintains separate books of account in respect of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced wholly or in part by the Government or a local authority; We find that learned CIT (Exemptions) has not made any observation regarding violation of any condition laid down under clause (i) to (v) of section 80G(5) of the Act. Further we find that on a reply filed by the assessee on 16/01/2018, without giving any opportunity to the assessee for rebuttal, the learned CIT (Exemptions) has passed order against the assessee which is against the rules of natural justice also. Therefore, we deem it appropriate to remit the issue back to the file of learned CIT (Exemptions) who should consider the application of the assessee u/s 80G afresh keeping in view the decision of various Benches of the Tribunal and also keeping in view the spirit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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