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TMI Blog2019 (6) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... erifying and satisfying requisite conditions complied by the assessee which is not disputed by the revenue and therefore, the assessee is eligible for recognition u/s 80G of the Act. As decided in M/S. KUNCHAM MOHAN RAJ AND MANJULA CHARITABLE TRUST VERSUS THE COMMISSIONER OF INCOME TAX (EXEMPTION) , BENGALURU. [ 2019 (3) TMI 1163 - ITAT BANGALORE] restore this disputed issue to the file of the CIT(E) to adjudicate afresh granting of recognition u/s 80G of the Actin the light of grant of registration u/s 12AA and further the assessee should also be provided an adequate opportunity of hearing and shall cooperate in submitting information for early disposal of the application filed for recognition u/s 80G of the Act and allow the grounds o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the activities of the Trust is mainly cultural Sports ctiviteis, which is a part of activities detailed u/s.2(15) of Income Tax Act and hence the Recognition u/s.80G (5)(vi) of Income Tax Act, 1961, should have been granted. 5. For the above and any other grounds that may be advanced at the time of hearing, the Appellant prays that, Appeal be allowed directing the learned Commissioner of Income Tax to grant Registration u/s. 80G(5)(vi) of Income Tax Act, 1961. 3. Brief facts of the case are that the assessee has filed an application for recognition u/s 80G of the Act. The CIT(E) considering Form 10G found that the assessee has not carried on noticeable charitable activities. Therefore, the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s.Kuncham Mohan Raj Manjula Charitable Trust where similar issue was considered and the observations of the Tribunal at page ..para.4.3.1 read as under: 4.3.1 We have considered the rival contentions and perused the material on record; including the judicial pronouncements cited / relied upon. The undisputed facts, as emerge from a perusal of the record before us, is that the assessee - trust established vide Trust Deed dated 21.12.2016, simultaneously filed applications for grant of registration under section 12AA and grant of recognition under section 80G of the Act on 16.01.2018. Clarifications / details were called for thereon jointly vide CIT(E)'s letters dated 24.04.2018 and 27.06.2018 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above and following the decision of the Co-ordinate Bench in the case of Indic Science Research Trust (supra), we accordingly set aside the impugned order of the CIT(E) dated 25.07.2018 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 order dated 25.07.2018 granting the assessee registration under section 12AA of the Act and our observations hereinabove. Needless to add, the 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. Accordingly we, following the ratio of the decision restore this dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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