DIGESTIVE DISEASES CARE FOUNDATION.,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

At the outset itself, the ld. Counsel for the assessee submitted that the assessee society was already registered u/s 12AA of the Income Tax Act, 1961 (in short the Act) w.e.f. 28.05.2018. In order to get the eligibility certificate u/s 80G(5)(vi) of the Act the assessee Trust had made application in form no. 10G on 17.02.2018. The assessee has submitted all the documents and details asked by the ld. CIT(E) for approval u/s 80G(5)(vi) of the Act. The assessee took us through paper book where he has demonstrated that he has submitted all the documents and evidences required by the ld. CIT(E) except, copy of a ledger account. Since the assessee has produced substantially all the relevant documents such as books of accounts along with bills

We have heard both the parties and perused the material available on record. We note that the assessee has made substantial compliance and submitted all the documents and details except a ledger account. Since the assessee has made substantial compliance and submitted required documents/explanation before ld. CIT(E) hence registration u/s 80G should be granted to the assessee. Assessee is directed to submit the ledger copy and any further explanation/documents, if any required by ld. CIT(E). We therefore restore this lis back to the ld. CIT(E) for fresh adjudication on merits after affording three effective opportunities to the assessee for presenting its case as per law and any default on latter’s part to this effect in consequential proceedings would be deemed as vacation of our instant remand order. This assessee’s appeal is accepted for statistical purposes in above terms.

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

Digestive Diseases Care Foundation, 6E, Tagore Nagar, Ludhiana, Punjab-141 001. 2. CIT (Exemptions), Chandigarh. 3. C.I.T(A). 4. C.I.T.- concerned. 5. The Sr. DR, I.T.A.T., Amritsar.