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TMI Blog2022 (5) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... AWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Ahmedabad (in short, the ld. CIT(E) dated 27/11/2019 for the Assessment year 2020-21. The assessee has raised following grounds of appeal: "1. The learned CIT(Exemption), Ahmedabad rejected 80G application without considering that all the required documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/09/2019 through ITBA portal on registered e-mail ID/ e-filing portal as well as through speed post. In the said notice, the ld. CIT(E) requires certain details and notes on activities actually carried out by the assessee trust with documentary evidences. The ld. CIT(E) recorded in response to said notice, the assessee has neither furnished complete details nor sought any adjournment. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uineness of activities is not established. The ld. CIT(E) held that in absence of complete information, the approval under Section 80G(5) of the Act cannot be granted and rejected the application vide his order dated 27/11/2019. 3. Aggrieved by the order of ld. CIT(E), the assessee has filed the present appeal before this Tribunal. The notice of hearing of appeal was served upon the assessee on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed notes thereon. In absence of sufficient evidence, application of assessee was rejected by ld CIT(E). Even before the Tribunal, the assessee has not filed any single document or any written submissions to substantiate its grounds of appeal. 5. We have considered the submission of ld. CIT-DR for the Revenue and the statement of fact filed before us. We find that the ld. CIT(E) rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there was no question of rejection of 80G application. It is also stated that Form 10G is complete and that all information were furnished within due time. We do not find any merit in the statement of fact in absence of any supporting evidence as required by ld. CIT(E) in its various show cause notices as recorded in para 6 of the impugned order. Therefore, we do not find any merit in the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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