ISM ALUMNI ASSOCIATION BANGALORE CHAPTER,BANGALORE vs. CIT( EXEMPTION), CIT( EXEMPTION)

The learned Commissioner of Income Tax (Exemptions), erred in law and on facts in rejecting filed in Form No. 10AB seeking approval under section 80G(5) of the Income-tax Act, 1961. 2. The learned Commissioner of Income Tax (Exemptions) failed to appreciate that the rejection has been made solely on the ground of alleged non-response without examining the objects, activities and documents of the appellant society. 3. The learned Commissioner of Income Tax (Exemptions) ought to have granted adequate and effective opportunity of being heard before passing the impugned order. 4. The learned Commissioner of Income Tax (Exemptions0 failed to appreciate fact that, the appellant is a duly registered charitable society engaged in genuine charitable activities and satisfies the conditions prescribed under section 80G(5) of the Act. 5. The Appellant prays to consider his submissions before passing the order in this appeal to meet ends of justice. 6. Among and other grounds that would be urged at the time of hearing the appellant craves leave to amend, alter, delete such grounds, and add such additional grounds, adduce, and explain such additional evidence as facts and circumstances of the appellant’s case. 7. The appellant humbly submits that the appeal be admitted, and the matter be adjudicated in fair and judicious manner and opportunity of being heard be afforded to meet the ends of justice. 3. We have considered the submissions of both sides and perused the material available on record. It is evident that the learned CIT(E) rejected the application filed by the assessee in Form No. 10AB seeking registration under section 80G of the Act, as the assessee failed to bring on record the necessary documents to prove the genuineness of the activities of the trust and fulfilment of all the conditions laid down in section 80G of the Act. During the hearing, the learned Authorised Representative (“learned AR”) submitted that, as the President of the assessee association was not in India during the period when the learned CIT(E) issued the hearing notice, the necessary