9911796707
TMI Blog2022 (3) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no material available on record so as to form any satisfaction regarding the genuineness of the activities carried out - HELD THAT:- CIT (E) has passed the order, rejecting the application of the assessee for approval under section 80G of the Act, in the absence of the assessee - we feel that one more opportunity should be given to the assessee to explain its case before the ld. CIT (Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical purposes. - ITA No.159/LKW/2020 - - - Dated:- 28-3-2022 - Shri. A. D. Jain, Vice President And Shri T. S. Kapoor, Accountant Member For the Appellant : Shri Umesh Kumar, Secretary of the Assessee Society For the Respondent : Smt. Sheela Chopra, CIT (DR) ORDER PER A.D. JAIN, V.P.: This is assessee s appeal against the order of ld. CIT (Exemption), Lucknow, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for grant of approval under section 80G of the Act, should have been accompanied by the copies of registration certificate granted under section 12A of the Act, notes on the activities of the institution and also the account of the institution. 4. The main argument of the ld. A.R. of the assessee before us was that the CIT (E) has not provided proper opportunity of being heard to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. 5. The ld. D.R., on the other hand, has placed strong reliance on the order of the ld. CIT (Exemptions), Lucknow. 6. Heard. We find that the ld. CIT (Exemptions) had rejected the application of the assessee for grant of approval under section 80G(5) of the Act, observing that the applicant has not provided any material to fulfill the requirements as enumerated in the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e direction to consider and decide afresh, the application of the assessee for approval under section 80G of the Act, preferably within two months from the date of receipt of this order, on affording reasonable opportunity of hearing to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by the ld. CIT (Exemptions). ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
