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TMI Blog2025 (3) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... before passing an adverse order. In case of approval u/s 80G(5)(iii) also the assessee filed a detailed submission on 21.08.2024, complying with the notice dated 09.08.2024.
CIT(E), however, did not examine the documents submitted and rejected the application on incorrect factual grounds. Given that the documents were submitted, the rejection was without proper verification. Appeals of the assessee are allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.08.2024. 3. The assessee, in compliance with the notices issued, submitted all the required information and documents on 21.08.2024 for both applications. The submissions included a detailed note on the activities of the trust, a copy of the trust deed, financial statements for Financial Years (FYs) 2020-21, 2021-22, and 2022-23, audit reports in Form 10B, details of donations received, bank statements, and proof of identity of trustees. These documents were filed to demonstrate the genuineness of activities and the fulfilment of conditions under Section 12A and 80G of the Act. 3.1. However, despite timely compliance, the CIT(E) rejected both applications on grounds of non-compliance. The order dated 02.09.2024 rejected the renewal appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 21.08.2024, rejected the application for renewal of Exemption U/s 12A(1)(ac)(iii) of the IT Act on ground of non-compliance vide order dt. 02.09.2024" In ITA No. 1900/Ahd/2024 "1. CIT(Exemption) Ahmedabad erred in law and on facts in renewal application for approval under section 80G(5)(iii) of The Income Tax Act, 1961 on ground of non- compliance. 2. The appellant says and submit that provisional approval U/s 80G(5) of the Act was granted to the trust from 07.04.2022 to A.Y. 2024-25. In response to filed renewal application in Form 10AB Online, a questionnaire dated 06.07.2024 was issued by the office of CIT (Exemption). The appellant sought adjournment. Again Notice dated 09.08.2024 was issued fixing date 21.08.2024 requiring ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been duly considered before passing an adverse order. In case of approval under Section 80G(5)(iii) of the Act also the assessee filed a detailed submission on 21.08.2024, complying with the notice dated 09.08.2024. The CIT(E), however, did not examine the documents submitted and rejected the application on incorrect factual grounds. Given that the documents were submitted, the rejection was without proper verification. Considering the facts, we set aside the orders of the CIT(E) and restore both matters back to his file with the direction that the CIT(E) shall duly consider the assessee's submission filed on 21.08.2024 and decide the matter afresh after granting an opportunity of hearing to the assessee. 7. Both the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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