TMI Blog2015 (10) TMI 2766X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order of the Commissioner of Income Tax (Exemption) rejecting the application for approval under section 80G of the Act. The provisions of section 11(2) are not relevant for granting approval under section 80G of the Act. This aspect of granting approval under section 80G of the Act has been very aptly discussed in the order of the Chandigarh Bench of the I.T.A.T. in the case of Shri Krishna Kirpa Gaushala Samiti Vs. CIT(E) [2015 (9) TMI 1563 - ITAT CHANDIGARH] where on the issue of anonymous donation as appearing in Section 115BBC of the Act, the approval sought by the assessee under section 80G of the Act was rejected. In the present case also, the only reason given by the Commissioner of Income Tax(Exemption) is the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garh did not recommend the case for grant of registration under section 80G of the Act. The Assessing Officer in his report dated 3.2.2015 stated that the assessee society has neither incurred 85% of the current year s receipts towards revenue expenditure, nor opted for accumulation under section 11(2) of the Act for shortfall in expenditure from the current income. On this basis, the learned Commissioner of Income Tax (Exemption) rejected the application of the assessee for approval under section 80G of the Act. 3. Aggrieved by the said order of the learned Commissioner of Income Tax (Exemption), the assessee has come up in appeal before us. During the course of hearing, the learned counsel for the assessee invited our attention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted to the assessee. 5. The learned D.R. relied upon the order of the Commissioner of Income Tax(Exemption). 6. We have heard the learned representatives of both the parties, perused the findings of the authorities below and considered the material available on record. On perusal of the order of the Commissioner of Income Tax(Exemption), Chandigarh, we see that the only reason for him to reject the application for approval under section 80G of the Act is the fact that in assessment year 2011-12, the assessee has not applied 85% of gross receipts for charitable purposes and in consequence it has also not furnished the declaration in writing before the Assessing Officer in Form No.10 as per the Mandate of section 11(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushala Samiti Vs. CIT(E), ITA No.103/Chd/2015 dated 21.9.2015, where on the issue of anonymous donation as appearing in Section 115BBC of the Act, the approval sought by the assessee under section 80G of the Act was rejected. The relevant findings of the I.T.A.T. are at page 9 of the order, which reads as under : 9. On perusal of the above rules, it is quite clear that while granting the approval under section 80G, the only provision as per these rules is that the rejection can only be made if one or more conditions as laid down in clauses (i) to (v) of sub-section (5) of section 80G of the Act are not fulfilled. It is quite clear that the rules have given the instances of rejection of the said application in the form of noncompli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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