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TMI Blog2023 (6) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. - I.T.A. No. 5215/DEL/2018 - - - Dated:- 21-6-2023 - Dr. B. R. R. Kumar, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : None For the Department : Ms. Sarita ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 30.05.2018 passed by the CIT (Exemption)-Chandigarh, (hereinafter referred to CIT(E) for assessment year 2018-19. 2. The assessee has raised the following Concise grounds of appeal:- 1. That the CIT(Exemptions) erred on facts and in law in granting the approval u/s 80G. 2. That the CIT(Exemptions) erred on facts and in law in not considering the activities of Trusts charitable activity. The CIT(E) has considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, both the Assessee's Representative and the assessee remained absent before this Tribunal right from filing of the present appeal. Thus, we deem it fit to decide the matter on hearing the Ld. Ld. Departmental Representative and verifying the material on record. 4. The appellant is a registered trust, filed an application u/s 80G of Income Tax Act, 1961 ( Act for short) on 11/11/2017 before the CIT(E), the said application filed by the appellant has been rejected on the ground that the real purpose of the trust does not get established accordingly, passed the order impugned on 30/05/2018. As against the order of the CIT(E) dated 30/07/2018, the assessee preferred the present appeal on the grounds mentioned above but remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the applicant that merely Rs. 15,225/-out of gross receipts of Rs. 1,34,510/-credited in bank and similarly Rs. 3,570/-out of total expenditures has been routed through bank during F.Y 2016-17. It clearly leads to conclude that donations received and expenses claimed by applicant trust in F.Y 2016-17 are not corroborated through bank statements. Further it is pertinent to mention that mere submission of documents regarding claimed activities is not the sole criteria for approval u/s 80G(5) of the Act that needs to be corroborated with financial. statements and bank statements as well. The approval is not such a process wherein the according of registration of u/s 12AA of the Act and undertaking any activity which is not as per objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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