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TMI Blog2019 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assessee trust, M/s. ABCI Charitable Trust came into existence, on 09.10.2015, (vide Deed of Trust). The aforesaid Trust filed an application i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in appeal before us and has raised the following grievances: "01.That the order passed by the learned CIT (Exemptions), Kolkata rejecting approval u/s 80G of the I.T. Act, 1961 is bad in law. 02. That the learned CIT (Exemptions), Kolkata erred in law as well as in facts of the case by not providing the assessee reasonable opportunity of being heard. 03. That the learned CIT (Exemptions) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that necessary direction should be given to the ld. CIT(Exemptions) to grant approval u/s 80G of the Act. 5. The ld. Departmental Representative for the Revenue seems to be fairly agreed with the submissions of the ld. Counsel for the assessee. 6. We have given a careful consideration to the rival submissions and perused the materials available on record. We have gone through the order of ld CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been dealt with by the Ld CIT (Exemptions). Therefore, we consider it a gross negligence on part of the CIT(Exemptions), as he did not bother to bring on record the cogent evidence and the material to prove that the assessee's case is not fit for approval u/s 80G of the Act. Therefore, without bringing any cogent evidence on record and to reject the assessee's application for approval u/s 80G of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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