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TMI Blog2022 (7) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned the details of clarification/reply given by the Applicant in the order impugned and not adjudicated the reply given by the Applicant. The order of the Ld.CIT(A) is non speaking one. Therefore, we deem it proper to set aside the matter to the file of the CIT(Exemption) to decide the matter afresh in accordance with law and pass appropriate speaking order. Needless to say that an opportunity of being heard be given to the Appellant herein. Accordingly, we allow the Assessee s Grounds of Appeal for statistical purpose. - I.T.A. No. 7807/DEL/2019 - - - Dated:- 18-7-2022 - Shri Shamim Yahya, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : None For the Department : Ms. Sunita Verma, [CIT] D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 10G seeking exemption u/s 80G of the IT Act. The appellant was issued letter dated 26/03/2019 requesting to submit certain documents in support of its claim of exemption u/s 80G. One more opportunity has been given vide letter dated 24/07/2019 by the Commissioner of Income Tax (Exemption) which reads as under:- Kindly refer to this office note sheet, entry dated 18.06.2019, wherein a justification for activities was sought from your office. In this regard your kind attention is invited for reply dated 22.07.2019 wherein you have filed bills of seminars along with hotel bills. In this connection you are requested to explain the following i. How serving of liquor as mentioned in various bills is a charitable activitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred the present appeal on the grounds mentioned above. 6. None appeared for the assessee even after service of the notice issued by the Registry of this Tribunal. Therefore, we constrained to decide the appeal on hearing the Ld. DR. The Ld. DR vehemently contended that, the appellant has been serving the liquors, which emanates from the bills of seminar along with hotel bills. Serving of liquor cannot be charitable activities u/s 2(15) of the Act, therefore, justified and relied on the order of Commissioner of Income Tax (Exemption) in rejecting the Application for grant of exemption u/s 80G of the Act. 7. We have heard the argument of Ld. DR, verified the material on record and gave our thoughtful consideration. We are fully ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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