TMI Blog2019 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, without bringing any cogent evidence on record and to reject the assessee’s application for approval u/s 80G of the Act is nothing but violation of principles of natural justice - Decided in favour of assessee. - ITA No.1027/Kol/2017 - - - Dated:- 3-10-2018 - Shri S.S. Godara, JM And Dr. A.L.Saini, AM For the Appellant : Shri M. D. Shah For the Respondent : Shri A.K. Tiwari, CIT DR ORDER PER DR. ARJUN LAL SAINI, AM: The captioned appeal filed by the assessee, is directed against the order passed by ld. Commissioner of Income Tax (Exemptions) Kolkata dated 21.03.2017, rejecting approval of assessee u/s 80G of the Income Tax Act, 1961 (in short the Act ). 2. The brief facts qua the issue are that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without providing any proper reasons for rejecting the same and not passing a speaking order. 04.That the appellant craves leave to add/or amend any ground of this appeal. 4. Mr. M.D. Shah, the ld. Counsel for the assessee begins by pointing out that registration of the assessee Trust is effective, which was granted earlier to the assessee under section 12A of the Act. That is, the ld. CIT(Exemptions) has not cancelled the registration of the Trust, however rejected the assessee s application u/s 80G of the Act, without assigning any reason and without passing a speaking order. Therefore the ld. Counsel for the assessee prayed before the Bench that necessary direction should be given to the ld. CIT(Exemptions) to grant approval u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proval u/s 80G of the Act is nothing but violation of principles of natural justice. For that we rely on the judgment of the Coordinate Bench of Kolkata Tribunal in the case of Saraswati Sewa Nyaas in ITA Nos. 1595 1596/Kol/2017, for A.Y.2017-18 order dated 16.05.2018, wherein it was held that CIT(Exemptions) rejected the grant of registration of the assessee u/s 12A without assigning any reason and also denied approval u/s 80G of the Act without bringing any cogent evidence on record. Therefore, the coordinate bench has directed the CIT(Exemptions) to grant registration to the assessee u/s 12A of the Act and also directed the CIT(Exemption) to grant approval to the assessee u/s 80G of the Act. Therefore, considering the facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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