2022 (5) TMI 686

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..... trust. Commissioner of Income Tax, Departmental Representative was present for Revenue, at the time of hearing. We heard him. He could not justify the rejection of assessee s application for registration u/s 80G(5) of Income Tax Act; having regard to specific direction given in the aforesaid order - Neither side has brought any materials for our consideration, to persuade us to take a view diff .....

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..... Tax Act, 1961 ( IT Act for short) was rejected. The grounds of appeal filed by the assessee are as under: 1. That ld. CIT Exemption, grossly erred in refusing to grant registration U/s 80G against clear direction of Hon ble ITAT to grant registration. 2. That ld. CIT Exemption further failed to consider the fact that registration U/s 12AA is already granted. 3. That ld. CIT Exempt .....

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..... 5. Copy of letter filed before CIT(Exemption) on 20.01.2017. 6. Copy of notice dt. 26.02.2018 and reply filed before CIT(Exemption) 7. Copy of letter dt. 12.05.2018 send through speed post to CIT (Exemption). 8. Copy of notice dt. 28.09.2018 and reply filed befor .....

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..... short) was present for Revenue, at the time of hearing. We heard him. He could not justify the rejection of assessee s application for registration u/s 80G(5) of Income Tax Act; having regard to specific direction given in the aforesaid order dated 13.01.2016 of Co-ordinate Bench of ITAT, Delhi. Neither side has brought any materials for our consideration, to persuade us to take a view different f .....

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