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TMI Blog2019 (4) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ination of the assessee s objects, etc., which the CIT has categorized as Advancement of any other object of general public utility As under section 80G(5)(v) of the Act and restore the matter to the file of the CIT(E) to examine the matter afresh in the light of his order dated 14.05.2018 granting the assessee registration under section 12AA and our observations hereinabove. CIT(E) is directed to afford the assessee reasonable opportunity of being heard in the matter and to file details / submissions required that shall be considered before deciding the issue. - Assessee s appeal is allowed for statistical purposes - ITA No.2063/Bang/2018 - - - Dated:- 3-4-2019 - Shri N. V. Vasudevan, Vice President And Shri Jason P Boaz, Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(E) by order of even date, as the impugned order, i.e., dated 14.05.2018 has granted the assessee registration; copy of which has been placed on file in the course of hearings before us. 3.0 Aggrieved by the order of CIT(E), Bengaluru, dated 14.05.2018 rejecting the assessee s application for recognition under section 80G, the assessee is in appeal before the Tribunal; wherein it has raised the following grounds:- 1. The Learned Commissioner of Income Tax (Exemptions) erred in rejecting the Application filed for Recognition U/s. 80G(5)(iv). 2. The Learned Commissioner of Income Tax (Exemptions) erred in stating that details submitted on 03.11.2017 in respect of evidence of Charitable work ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is submitted that while the CIT(E) dismissed the assessee s application for grant of recognition under section 80G of the Act vide the impugned order dated 14.05.2018, the CIT(E) however went on to grant the assessee recognition under section 12AA of the Act vide order dated 14.05.2018 i.e., on the same date that he passed the impugned order. It was submitted that the CIT has rejected the assesssee s application for registration primarily on the ground that the activity details submitted by the assessee trust does not mention any date and place and therefore he had no option but to reject the assessee s application for recognition under section 80G of the Act. According to the contention of the learned AR, since the CIT(E) has granted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of recognition under section 80G of the Act was that the assessee trust in the details of activities submitted before the CIT did not mention the date and place thereof and therefore, it was not a fit case for grant of recognition under section 80G of the Act. In our view, when the details of activities were admittedly filed by the assessee, the CIT(E) ought to have sought clarifications thereon. This cannot be the basis for rejection of the assessee s application. Strangely, in the case on hand, on the very same day i.e., 14.05.2018 when he rejected the assessee s application for recognition under section 80G of the Act, the CIT(E) has granted the assessee-trust registration under section 12AA of the Act vide order dated 14.05.2018; oste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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