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TMI Blog2021 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... s while deciding the Application u/s 80G of the Act correctly held that before granting approval u/s 80G, it is mandatory that the Assessee should have 12A registration. Appellant/Trust had reasonable and bonafide cause for not joining the proceedings before the ld. Commissioner due to Covid-19 pandemic in the months of May, July and September of 2020 when the Applications U/s 12A of the Act we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Department : Shri K.S.Rajendra Kumar, Sr.DR ORDER PER N.K. CHOUDHRY, JUDICIAL MEMBER These appeals have been preferred by the Assessee against the orders dated 19/09/2020 impugned herein passed by the ld. Commissioner of Income Tax (Exemption) [for short, ld. Commissioner ], Hyderabad u/sec. 12-AA and 80-G of the Income Tax Act, 1961 (hereinafter referred to as Act ). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant preferred the instant Appeals. 3. Having heard the parties and perused the material available on record. The Ld. Commissioner in the absence of proper pleadings, information, documents and satisfaction while rejecting application for grant of registration u/s 12A of the Act held that in the absence of any charitable activities, it is not possible to verify the genuineness of the Aims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80G, it is mandatory that the Assessee should have 12A registration. In our considered view, the Appellant/Trust had reasonable and bonafide cause for not joining the proceedings before the ld. Commissioner due to Covid-19 pandemic in the months of May, July and September of 2020 when the Applications U/s 12A of the Act were filed and considered, because at that particular point of time, the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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