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TMI Blog2021 (9) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru ORDER PER N.V. VASUDEVAN, VICE PRESIDENT This an appeal by the assessee against the order dated 24.03.2021 passed by the CIT(E), Bengaluru, rejecting the application filed by the assesse for grant of recognition under Section 80-G (5) (vi) of the Income Tax Act, 1961(hereinafter called 'the Act'). 2. The assessee is a trust. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o option but to reject the application for grant of recognition u/s 80G (5)(vi) of the IT Act 1961, as not eligible. In this connection reliance is placed on the following decisions:- 1. Hon'ble Kerala High Court in the case of Self Employers Institution Vs. CIT reported in 247 ITR 18 has held that where there is no material before the Commissioner to be satisfied on the genuineness of the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the trust to demonstrate the actual carrying of its activities. He also placed reliance on the decision of Hon'ble Karnataka High Court in the case of DIT(E) Vs. Meenakshi Amma Endowment Trust, 354 ITR 219 (Kar) and decision of ITAT Jaipur Bench in the case of Anand Incubation Centre Vs. CIT(E), 86 taxmann.com 250 (Jaipur Trib). She also brought to our notice the decision of the Co- ordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has to be remanded to the AO for consideration afresh because the impugned order has been passed without affording assessee proper opportunity of being heard. The impugned order is therefore set aside and the CIT(E) will decide the issue of grant of recognition, in the light of the law as explained by the decisions referred to by the learned Counsel for the assessee before us. As held by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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