TMI Blog2021 (7) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... examine the reply filed by the assessee and if he is satisfied, grant the approval u/s 80G in accordance with law and on merits of the case after providing reasonable opportunity of being heard to the assessee. The assessee is directed to comply to the notices or any directions from the CIT(E), if any, in the proceedings before him for obtaining approval u/s 80G. - Appeal of the assessee is allowed for statistical purposes. - ITA No. 1298/H/2019 - - - Dated:- 13-7-2021 - Shri Satbeer Singh Godara, Judicial Member And Shri Laxmi Prasad Sahu, Accountant Member For the Assessee : Shri A.V. Raghuram For the Revenue : Shri Narayanamurthy Naik ORDER PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance of conflict of interest has drawn incorrect inferences. 5). The findings of the CIT(E) with respect to tournaments organized by Lake View Tennis Academy are incorrect and are given without considering the basic facts. The CIT(E) failed to appreciate that the Appellant never claimed that it conducted the said tournaments, and that Appellant only claimed that it was assisting M/s. Lake View Tennis Academy in conducting tournaments as the Appellant's tennis courts were still under construction by then. 6). The observations of the CIT(E) on the aspect of contract for construction of tennis courts being awarded to M/s. LN Infra Projects Pvt. Ltd., and maintenance of receipts issued by donors are incorrect and unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 80G by holding that the assessee failed to file any reply to the show cause notice, hence, the genuineness of the assessee-trust is doubtful. 3. Aggrieved by the order of the CIT(E), the assessee is in appeal before the ITAT. 4. Before us, the ld. AR of the assessee invited the Bench attention to the paper filed wherein the copies of the show cause notice issued by the CIT(E) on 03/05/2019 at pages 1-4 and reply to the show cause notice by the assessee dated 01/06/2019 and submitted that all the findings and observations of the CIT(E) in his order are incorrect and are made only with a purpose of denying 80G approval to the assessee and for issuing show cause notice for cancellation of registration u/s 12A granted earlier. 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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