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TMI Blog2021 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... s request for recognition u/s 80G of the Act was denied. In our considered opinion, interest of substantial justice would be served, if the Ld. CIT(E) re-considers the assessee s application. Accordingly, we restore this file to the office of Ld. CIT(E) with a direction to consider the application of the assessee keeping in mind that the assessee enjoys registration u/s 12A of the Act after giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act vide order dated 15.12.2017 by the Ld. CIT(E), Luncknow. Subsequently, the assessee filed an application for grant of approval u/s 80G (5) (vi) of the Act. This application of the assessee was rejected vide the impugned order by noting that the activities performed by the assessee trust did not fall under the limb of relief to poor for which 12A recognition had been granted to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 The Appellant is registered under section 12AA of the Act and fulfills all the conditions as mentioned under clause (i) to clause (v) of sub-section (5) of section 80G, a fact which has not been challenged by the Hon ble CIT(Exemptions). 2.3 As held by various judicial forums, there was no justifiable cause for the Hon ble CIT(Exemptions) to look into the objects or activities carried out b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een appreciated by the Hon ble CIT(Exemptions). 4.2. The expenditure incurred on International Mountain Day has resulted in promotion of rural tourism, which has generated various livelihoodoption for the poor communities living nearby. 4.0 The Ld. Authorized Representative (AR) submits that the assessee s application was rejected without any cogent reason. It was submitted that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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