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TMI Blog2020 (1) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... ok at intended activities/objects and possibly provide financial support through donations/contributions. In the facts of present case, assessee was holding valid registration under section 12 AA of the Act, as on date of impugned order, which conversely means that Ld.CIT (E) was satisfied with objects of assessee in not disputing the registration under section 12 AA. Reasons cited by Ld.CIT(E) are not the requirements mandated by provisions of the act, and cannot be the basis for rejection of assessee s application for recognition under section 80G. We also noticed that Ld.CIT(E) has not examined the application of assessee in terms of section 80 G (5) - we remand the question of grant of approval under section 80 G (5) (vi) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested that the Honorable ITAT may be pleased to set aside the order of CIT and direct that recognition under section 80 G may be granted. Brief facts of the case are as under: 2. Assessee is a charitable trust established vide trust deed dated 25/10/13, with following objectives: 2. The object is of the trust are as follows: The object is of the trust for which the trust is established are: I. to organise, conduct training programmes, workshops, public lectures, seminars, conventions, conferences, meetings, gatherings, Street place, film screenings, theatre, and other cultural forms and to undertake any activity towards the fulfilment of the above objective. II. To undertake the governmental and non-governmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lise their dreams as well. XII. Our life skills programs prepare people to face the competitive world of today. We train to different aspects like communication skills, etiquette and grooming, vocabulary enhancement program and all this while having loads of fun. 2.1. It has been submitted that assessee obtained registration under section 12AA of the Act on 21/02/18. Assessee applied for registration under section 80 G along with necessary details in Form 10G, which was rejected by Ld. CIT (A). It is submitted that Ld.CIT(E) issued letters calling for details. In this regard, assessee also submitted replies. Ld.CIT(E) after considering the details filed, rejected assessee s application seeking grant of recognition under section 80 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 3.1. He submitted that Ld.CIT(E) himself granted assessee registration under section 12 AA of the Act. He submitted that placing reliance upon decision of Hon able Karnataka High Court in case of Ganjam Nagappa and Sun trust vs DIT(E) (supra), Ld.CIT (E) records that, Commissioner in receipt of an application for recognition u/s.80G, has to satisfy himself about objects of the company or institution, and guidelines of its activities. Ld.AR submitted that there is nothing brought on record by Ld.CIT(E) to establish violation of section 80 G of the act, and that Ld.CIT (E) himself granted assessee registration under section 12 AA of the Act. It was thus submitted by him that there is no basis for rejecting the application for recogn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under section 12 AA. 5.2. Ld.AR placed reliance upon decision of M/s.Indic Science Research Trust vs. CIT(E), (supra), wherein relying on decision of coordinate bench of this Tribunal in case of M/s.Manipal Alumini of Nephrology Trust in ITA No. 548 and 549/B/2013, this Tribunal remanded the issue to Ld.CIT(E), for fresh consideration. 5.3. In our view reasons cited by Ld.CIT(E)(supra), are not the requirements mandated by provisions of the act, and cannot be the basis for rejection of assessee s application for recognition under section 80G. We also noticed that Ld.CIT(E) has not examined the application of assessee in terms of section 80 G (5) of the Act. Thus, respectfully following the view taken by coordinate benches of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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