9911796707
TMI Blog2020 (11) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... Hussain, CIT(DR)(ITAT), Bengaluru. ORDER PER N.V. VASUDEVAN, VICE PRESIDENT This appeal by the assessee is directed against the order dated 26.7.2019 of the Commissioner of Income Tax (Exemptions), Bengaluru ["CIT(E) for short] rejecting the application for grant of recognition u/s. 80G of the Income-tax Act, 1961 [the Act]. 2. The assessee is a charitable trust established vide deed dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the details filed, rejected the application of the assessee on the ground that it has not made out a case for seeking such recognition and he was unable to satisfy himself with the genuineness of the objects and activities of the trust. Aggrieved by the same, the Assessee has come up in appeal before the Tribunal. 3. The ld. counsel for the assessee submitted that recognition u/s. 80G(5) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld. counsel for the assessee also brought to our notice that the assessee enjoys the benefit of registration u/s. 12AA of the Act and as such satisfies the condition that it should exist for charitable purposes. It was therefore submitted by him that the impugned order of CIT(E) should be set aside and the assessee should be granted recognition u/s. 80G(5) OF THE Act. 5. The ld. DR, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of CIT(E) and remand back to him the issue of grant of recognition u/s. 80G of the Act to the assessee for fresh consideration. The CIT(E) will afford opportunity of being heard to the assessee before deciding the issue.
7. For statistical purposes, the appeal of the assessee is treated as allowed.
Pronounced in the open court on this 23rd day of November, 2020. X X X X Extracts X X X X X X X X Extracts X X X X
|
