RAJIV GANDHI NATIONAL UNIVERSITY OF LAW,PATIALA vs. CIT(E), CHANDIGARH

ITA 1/CHANDI/2019Status: DisposedITAT Chandigarh09 July 20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not grant sufficient time to the assessee to furnish the requested information. Therefore, the case was remanded back to the CIT(E) for a fresh decision after providing a reasonable opportunity to be heard.

What were the facts?

The assessee, registered under section 12AA, applied for approval under section 80G. The CIT(E) requested extensive documentation and clarifications regarding the assessee's financial position and rationale for seeking donations.

What were the issues?

Whether the denial of 80G approval was justified without providing adequate time for the assessee to submit required information, and if the assessee's financial surplus and UGC grants preclude 80G eligibility.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA,Section 2(15)

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Cases cited in this judgment(1)Show list

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Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 1/Chd/2019 "नधा"रण वष" / Assessment Year : Under Section 250(6) Rajiv Gandhi National University of The CIT(E) बनाम Law Exemption Sidhuwal Bhadson Road Chandigarh Patiala, Punjab "थायी लेखा सं./PAN NO: AAAJR0714Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gurjeet Singh, CA राज"व क" ओर से/ Revenue by : Shri G.S. Phani Kishore, CIT DR सुनवाई क" तार"ख/Date of Hearing : 08/07/2019 उदघोषणा क" तार"ख/Date of Pronouncement : 09/07/2019

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT

This is an appeal by the Assessee against the order dt. 29/11/2018 of the Ld. CIT(E), Chandigarh.

2.

The only grievance of the Assessee in this appeal relates to the refusal for approval under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’), even when the assessee was registered under section 12AA of the Act.

3.

Facts of the case in brief are that the assessee filed an application on 28/05/2018 for approval under

The order continues below.

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