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TMI Blog2016 (7) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... e’s application in contravention of the principles of natural justice. Therefore, in the interest of justice, we restore the issue to the file of the Ld. DIT (Exemptions) for fresh adjudication with the direction that the assessee be afforded a proper opportunity of being heard before such adjudication. - Decided in favour of assessee for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... l the conditions laid down in section 80G(5) of the Incometax Act. 3. The appellant craves to leave to add, alter amend/or modify any of the grounds of appeal at or before the hearing of appeal." 3. The Ld. AR submitted that the assessee is registered u/s 12AA of the Act and was also enjoying the benefit of approval u/s 80G (vi) of the Act which was valid up to 31.03.2008. However, the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts fees from the clients with whom the contract is made. It is verified from contract made with 1) Madhya Pradesh Society for Rural Livelihood Promotion 2) Directorate of Farmer's Welfare and Agriculture Development 3) Rajasthan Horticulture Development Society Whereas, the company has not done any charity in last four years from its own resources instead it worked as an agent or servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any manner. 4. In view of the above facts, It is held that the company did not fulfill the conditions laid down for grant of exemption u/s 80G(5) of the Income Tax Act 1961. The applicant's application furnished in Form No. 10G for renewal of exemption u/s 80G of the Income Tax Act, 1961 is hereby rejected." 6. Thus, it is seen that the Ld. DIT (Exemptions) has not called for any clarificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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