TMI Blog2022 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... o restore the matter back to the file of the Ld. CIT(E) to reconsider the application filed by the assessee, provided the assessee submits all the required and relevant documents as prescribed under Form 10G and then pass order in accordance with law. Needless to say the assessee shall cooperate with the CIT(E) in the de novo proceedings. With this observation we dispose of the appeal and treat the same as allowed for statistical purpose. - I.T.A. No.167/Rjt/2018 - - - Dated:- 9-12-2022 - Shri Waseem Ahmed, Accountant Member And Shri T. R. Senthil Kumar, Judicial Member For the Appellant : Written Submission For the Respondent : Shri Shramdeep Sinha, CIT DR ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Section 80G(5) was denied to the assessee. 3. Aggrieved against the same the assessee is in appeal before us raising multiple grounds on denial of exemption under Section 80G(5): 1. The Ld. Commissioner of Income-tax has erred in law and facts in refusing to grant approval U/s. 80G(5) of the Income-tax Act, 1961. The trust deserves recognition U/s. 80G[5). 2. The Ld. Commissioner of Income-tax has erred in law and facts in refusing to grant approval U/s. 80G(5) of the Income-tax Act, 1961 without considering the reply of the assessee dated 22-1-2018 of the assessee furnished in the office of the Ld. CIT on 31-1-2018 giving detailed reply and all evidences as required by him, yet he has erred in mentioning in the order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law deserves cancellation. 9. The appellant craves leave to add/alter/amend and/or substitute any or all grounds of appeal before the actual hearing takes place. 4. None appeared on behalf of the assessee, a written submission was filed by the assessee reiterating that the assessee is already in enjoyment of exemption provided under Section 12AA of the Act and relevant documents were also available with it. The assessee also produced before us exemption granted under Section 80G(5) by the department vide order dated 03.11.1998 for the period from 01.04.1998 to 31.03.2001. Thus, requested to setting-aside the matter back to the file of CIT(E) and pass fresh order on considering the relevant documents and details. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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