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TMI Blog2021 (6) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... enuineness of the charitable activities undertaken by the assessee trust/institution should has to be ascertained. The assessee in this case was unable to furnish credible evidences specifically the bills/vouchers in respect of the expenditure claimed with regard to activities performed as per Object Clause of the assessee trust/institution. We are of the considered view, one more opportunity s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er For the Assessee : Shri Hari Krishan For the Revenue : Shri Deepak Garg ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of the Ld. CIT(Exemption), Pune dated 03.10.2020 passed u/s.80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred to as the Act‟) as per the following grounds of appeal on record : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed time limit extended to 31.03.2021 as per CBDT Notification No. S.O. 2033(E) dated 24.06.2020 read with provisions of the Taxation and Other Laws (Relaxation of Certain provisions) Ordinance 2020, No.2 of 2020 dated 31.03.2020. The assessee/applicant is registered under section 12AA of the Act vide order dated 15.04.2019. 4. That on perusal of the order of the Ld. CIT(Exemption), at Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for getting approval u/s.80G of the Act in respect to the assesse was rejected. 5. We therefore observe that in order to grant exemption u/s.80G of the Act, it is very essential for the Ld. CIT(Exemption) to satisfy himself as per Section 80G(5) r.w.r.11AA of the Income Tax Rules, 1962. That the genuineness of the charitable activities undertaken by the assessee trust/institution shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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