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TMI Blog2021 (12) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the appellant Trust's application seeking approval under section 80G (5) of the Act, without properly appreciating the material on record requisitioned by him. 2. That, the learned CIT (Exemption) has confused an application for exemption u/s 80G with that for registration u/s 12AA and altogether ignored that registration u/s 12AA has been already granted to the trust. It is merely cut copy paste order without appreciating the facts of the matter logically. 3. That, the learned CIT (Exemption) has erred on facts in rejecting the appellant Trust's application for alleged want of photographic evidence and vouchers of charitable activities performed, which in fact were duly put on record along with reply dated 14/12/2017.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust in the field of charity." and "It is clearly evident from the material available on record that the applicant has not even intended to make use of the time and funds at hand to carry out any charity "whereas the Trust would like to submit that as substantiated by the audited financial statements and the income tax returns of the previous years where the Trust received donations which were utilized in whole for charitable activities to achieve the trust's objective and at no point was the Trust having any ideal funds." 3. The assessee is a trust registered under the Indian Trust Act, 1882 vide Trust Deed dated 30/5/2015, the trust obtain Registration u/s 12AA of the Income Tax Act, 1961 w.e.f 1/4/2016 vide letter dated 23/2/2017. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for any other business purpose. Thus, the CIT(Exemption) has totally ignored the fact that the purpose was not at all change from the charitable purpose to any commercial purpose. In-fact, there is no proper reason given by the CIT(Exemption) while rejecting the prerequisite for approval u/s 80G. Therefore, we are directing the CIT(Exemption) after verifying all the documents as per the pre-required conditions of grant of Section 80G benefits and thereafter grant the benefit of Section 80G as per the law. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose. 8. In result, the appeal of the assessee is partly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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