TMI Blog2021 (9) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... d the CIT(E) will decide the issue of grant of recognition, in the light of the law as explained by the decisions referred to by the learned Counsel for the assessee before us. As held in M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST [ 2020 (2) TMI 1293 - SUPREME COURT] the proposed activities can also be explained by the assessee which can be examined by the CIT(E). As held in the case of Vidyashilp Community Trust [ 2019 (11) TMI 1538 - ITAT BANGALORE] the assessee can furnish additional information on the activities of the trust in the set aside proceedings for examination by CIT(E). Since the order of CIT(E) is also a non-speaking order, he is directed to consider the issue afresh - Appeal of the assessee is allowed for statistical pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) of the IT Act 1961, as not eligible. In this connection reliance is placed on the following decisions:- 1. Hon ble Kerala High Court in the case of Self Employers Institution Vs. CIT reported in 247 ITR 18 has held that where there is no material before the Commissioner to be satisfied on the genuineness of the activities of the trust is a valid reason for rejection. 3. Aggrieved by the aforesaid order of the CIT(E), the assessee has filed the present appeal before the Tribunal. 4. Learned Counsel for the assessee brought to our notice that the details of activities of the Trust was furnished by the assessee before the CIT(E). He pointed out that the CIT(E) did not call upon the assessee to explain as to why there were no chari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue with regard to grant of recognition u/s.80G of the Act to the assessee has to be remanded to the AO for consideration afresh because the impugned order has been passed without affording assessee proper opportunity of being heard. The impugned order is therefore set aside and the CIT(E) will decide the issue of grant of recognition, in the light of the law as explained by the decisions referred to by the learned Counsel for the assessee before us. As held by the Hon'ble Supreme Court, the proposed activities can also be explained by the assessee which can be examined by the CIT(E). As held in the case of Vidyashilp Community Trust (supra) the assessee can furnish additional information on the activities of the trust in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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