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TMI Blog2025 (2) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee filed an application in Form No.10AB on 31.03.2024 for registration of the trust under clause (iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued through ITBA portal on 31.05.2024 requesting the assessee to upload certain information / clarification. In response to the same, the assessee filed certain details. On verification of the details submitted by the assessee in response to the said notice and documents submitted along with the application, the CIT(Exemption) noticed various discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in details. However, the Ld. CIT(E) was not satisfied with the details furnished by the assessee and rejected the application for grant of registration u/s 12A and also cancelled the provisional registration granted earlier u/s 12AB by observing as under: "6. The assessee furnished its response on 23/09/2024. However, the same is not accepted for the reasons as stated under: (i) The photographs submitted by the trust are not accepted as there are no signage or banners displayed in the photographs so as to show association of the assessee with said activities. (ii) The trust has not submitted any bills regarding the maintenance /constructions of angle rack / badminton court. (iii) The trust has claimed to be supporting development of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances prevailing in the case and as per provisions & scheme of the Act it be kindly held that Ld. CIT(E) erred in passing the rejection order without properly perusing the submission made by Appellant. Accordingly, the order passed by the Ld. CIT(E) be set aside and Ld. CIT(E) be kindly directed to grant registration. The appellant be granted just and proper relief in this respect. 3. The appellant prays to be allowed to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing. 5. The Ld. Counsel for the assessee referring to the paper book containing 86 pages drew the attention of the Bench to the various details including the utilization certificates given by the Chartered Accountants of the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(Exemption), however, the same were not as per his requirements. It is also his submission that given an opportunity, the assessee is in a position to substantiate its case by filing the requisite details before the CIT(E) to his satisfaction. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(Exemption) with a direction to grant one final opportunity to the assessee to substantiate its case by filing the requisite details to his satisfaction and decide the issue as per fact and law. The assessee is also hereby directed to submit the details as called for by the CIT(E) on the appointed date without seeking any adjournment under any pretext, fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the application for grant of approval u/s 80G of the Act by observing as under: "6.1 The conditions for approval under section 80G(5)(vi) of the Act are provided under clause (i) to (v) of section 80G(5) of the Income Tax Act, 1961. As per the condition vide clause (i) of section 80G(5) of the Income Tax Act, 1961 the approval is available only if the income of the institution or fund is not be liable to inclusion in its total income under the provisions of section 11 and 12 or clause (23AA) / clause (23C) of section 10 of the Income Tax Act, 1961. Further, exclusions for the said condition are detailed in clause (a), (b) and (c) of proviso to clause (i) of section 80G(5) of the Act. Therefore, the institution / fund is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby rejected and the provisional approval granted on 28/05/2021 under clause (iv) for first proviso to section 80G(5) of the Income Tax Act, 1961 is hereby cancelled." 10. A perusal of the above shows that the denial of approval u/s 80G of the Act is mainly due to non registration of the trust u/s 12AB r.w.s. 12A of the Act. Since we have already restored the issue of registration u/s 12A to the file of the Ld. CIT(E) for adjudication afresh, therefore, we deem it proper to restore the issue of approval u/s 80G also to his file for fresh adjudication. The Ld. CIT(E) shall decide the issue in accordance with law after providing due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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