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TMI Blog2019 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... of approval / recognition under section 80G can act as a catalyst to encourage prospective donors to look at the intended activities / objects and possibly provide financial support through donations / contributions. In the case on hand, the CIT(E) has subsequently granted the assessee-trust registration under section 12AA of the Act vide order dated 29.08.2018; ostensibly, after examination of the assessee’s objects, etc., which the CIT has categorized as “Advancement of any other object of general public utility” - restore the matter to the file of the CIT(E) to examine the matter afresh in the light of his subsequent order granting the assessee registration under section 12AA - Assessee’s appeal allowed for statistical purposes. - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal before us against the aforesaid order; wherein it has raised the following grounds: 1. The learned Commissioner of Income tax (Exemptions) has erred in passing the impugned order in the manner passed by him. The order as passed is bad in law and liable to be quashed. 2. The learned Commissioner of Income-tax (Exemptions) has relied on extraneous factors and has not properly considered the evidence available on record, while passing the order. The impugned order being erroneous is liable to be quashed. 3. The appellant has complied with all the conditions enabling it to get recognition U/s. 80G of I.T. Act, 1961 and the recognition is to be allowed to the appellant. 4. The appellant has complied with the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplying for grant of registration under section 80G of the Act. It was contended that since the CIT(E) has granted the assessee trust registration under section 12AA of the Act vide order dated 29.08.2018, it shows that the CIT(E) has already verified its objects and its establishment for charitable purposes while granting registration and therefore the CIT(E) be directed to grant the assessee recognition under section 80G of the Act. In support of this proposition, the learned AR, inter alia, placed reliance on the decision of the ITAT-Jaipur Bench in the case of Anand Incubation Centre Vs. CIT(E), Jaipur, reported in (2018) 168 ITD 202 (Jaipur Trib.) 4.2 Per contra, the learned DR for Revenue, in written submissions filed, supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive donors to look at the intended activities / objects and possibly provide financial support through donations / contributions. In the case on hand, the CIT(E) has subsequently granted the assessee-trust registration under section 12AA of the Act vide order dated 29.08.2018; ostensibly, after examination of the assessee s objects, etc., which the CIT has categorized as Advancement of any other object of general public utility . 4.3.2 In this factual matrix of the case, as discussed above, we accordingly set aside the impugned order of the CIT(E) dated 20.06.2018 passed under section 80G(5)(iv) of the Act and restore the matter to the file of the CIT(E) to examine the matter afresh in the light of his subsequent order dated 29.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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