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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 ..... the Respondent : Sh. N.C.Uppadhay, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal has been preferred by the assessee against order dated 29.08.2019 passed by the Learned Commissioner of Income Tax (Exemptions), Lucknow {CIT(E)} rejecting assessee's application seeking approval u/s 80G of the Income Tax Act, 1961 (hereinafter called 'the Act'). 2.0 The brief facts of the case are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, is bad in law. 2. That on the facts and circumstances of the case and in law, the Hon'ble CIT(Exemptions) has erred rejecting the application filed by the Appellant for registration u/s 80G of the Act, inter alia because: 2.1. The activities performed by the Appellant are covered under the ambit of 'chartitable purpose' as defined under the provisions of the Act and fall within the limb p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under section 12AA of the Act. 4. That on the facts and circumstances of the case and in law, the Hon'ble CIT(Exemptions) has erred in holding that no expenditure has been incurred by the Appellant towards charitable objects for which the trust had been formed, inter alia because- 4.1. The expenditure incurred by the Appellant during FY 2017-18 is in line with the objects of the trust, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... continues to enjoy registration u/s 12A of the Act and, therefore, their appears to be no apparent reason for which the assessee'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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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