TMI Blog2023 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee applied for grant of exemption of the donations received by it, refused that benefit citing Section 80G (5B) and noticing that the assessee was spending more than 5% of the receipts for religious purposes such as puja expenses besides which it also incurred telecast expenses. ITAT and the High Court principally went by the circumstance that the certificate under Section 12AA of the Income Tax Act was subsisting. Having heard counsel for the parties and having considered the record, what is evident is that neither the order of refusal of the certificate under Section 80G (5B) nor the subsequent order of the ITAT dealt with essential facts as to the quantum of receipts and the expenditure incurred. While there can be no dispute tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 28-2-2023 - HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE MR. JUSTICE DIPANKAR DATTA For the Petitioners : Mr. Balbir Singh, ASG Ms. Monica Benjamin, Adv. Mr. Rupinder S., Adv. Mr. Niranjana Singh, Adv. Mr. T.S. Sabarish, Adv. R. Gour Narula, Adv. Mrs. Anil Katiyar, AOR For the Respondents : Mr. Kapil Goel, Adv. Mr. Sandeep Goel, Adv. Mr. Dhananjay Garg, AOR ORDER Leave granted. Heard learned counsel for the parties. The revenue is aggrieved by judgment of the Punjab and Haryana High Court which affirmed the ruling of the Income Tax Appellate Tribunal. The ground on which revenue contends that the impugned judgment is incorrect is the provision of Section 80G (5B) of the Income Tax act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported as Commissioner of Income Tax vs. M/S. Dawoodi Bohara Jamat, however, this Court is of the opinion that in view of the final order we proposed, there is no need to discuss the applicability or otherwise of that decision. In view of the fact that the Commissioner s order as well as the order of the ITAT are bereft of any factual details as to the nature of activities which the assessee/applicant carries on as well as the details of the accounts involved and furthermore, having regard to the fact that the assessee, for some reason, did not participate in the proceedings before the Commissioner of Income Tax except filing of written submissions, this Court is of the opinion that the matter requires to be considered afresh. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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