SOCIAL WEAKER AWARENESS DEVELOPEMENT AND ECONOMIC SERVICE INSTITUTION,PHULBANI vs. CIT(EXEMPTIONS), HYDERABAD

This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the CIT(Exemptions) Exemptions), Hyderabad dated 20.9.2019.

The grievance of the assessee is that the ld CIT(E) is not justified in grievance of the assessee is that the ld CIT(E) is not justified in grievance of the assessee is that the ld CIT(E) is not justified in rejecting the approval u/s.80G of the Income tax Act, 1961 rejecting the approval u/s.80G of the Income tax Act, 1961. . 3. We have heard the rival submissions and perused the record of the case. We have heard the rival submissions and perused the record of the case. We have heard the rival submissions and perused the record of the case. In this case, the assessee had filed application in In this case, the assessee had filed application in Form 10G seeking approval Form 10G seeking approval u/s.80G of the Income tax Act on 16.3.2019. Since the assessee failed to furnish u/s.80G of the Income tax Act on 16.3.2019. Since the assessee failed to furnish u/s.80G of the Income tax Act on 16.3.2019. Since the assessee failed to furnish documents and explanation as required by ld CIT (E), the genuineness of the documents and explanation as required by ld CIT (E), the genuineness of the documents and explanation as required by ld CIT (E), the genuineness of the activities could not be ascertained. Therefore, the ld CIT (E) rejecte activities could not be ascertained. Therefore, the ld CIT (E) rejecte activities could not be ascertained. Therefore, the ld CIT (E) rejected the application in Form 10G for getting approval u/s.80G of the Act. application in Form 10G for getting approval u/s.80G of the Act. application in Form 10G for getting approval u/s.80G of the Act. 4. Ld A.R. of the assessee submitted that the assessee had communicated to Ld A.R. of the assessee submitted that the assessee had communicated to Ld A.R. of the assessee submitted that the assessee had communicated to the ld CIT(E) his inability to appear before him and produce documents on medical the ld CIT(E) his inability to appear before him and produce documents on medical the ld CIT(E) his inability to appear before him and produce documents on medical grounds, which was not consi grounds, which was not considered by ld CIT(E) although the time period of dered by ld CIT(E) although the time period of P a g e 1 | 2 passing the order was not expired. He submitted that the assessee had furnished all the relevant documents alongwith online application in Form 10G.

The CIT(E) has denied grant of approval under section 80G(5)(vi) of the Act for want of verification of some documents, which were not produced before him by the assessee. Hence, the natural justice demands to refer this issue back to the stage of ld CIT(Exemption) to be decided the issue denovo. Needless to say the appellant-institution shall be granted adequate opportunity of being heard. The applicant is directed to furnish all required paper/documents for grant of approval under section 80G(5)(vi) of the Act to the ld CIT(E).

In the result, appeal of the assessee is allowed for statistical purposes.