GAUTAM BUDH JAN KALYAN SEVA SANSTHAN,AZAMGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 290/LKW/2019Status: DisposedITAT Lucknow06 September 20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT (Exemptions) had not made any specific observations regarding the violation of conditions laid down in Section 80G(5). Therefore, the matter was remitted back to the CIT for fresh consideration.

What were the facts?

The assessee, registered under section 12AA, had its application for approval under section 80G rejected by the CIT (Exemptions). The CIT held that approval under section 80G is not automatic upon obtaining 12AA registration and requires scrutiny of documents and activities.

What were the issues?

Whether the CIT (Exemptions) properly considered the conditions for approval under Section 80G(5) before rejecting the assessee's application, especially when the assessee had 12AA registration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Anaam Som Ratna, Advocate
For Respondent: Shri A. K. Bar, CIT (D.R.)
Hearing: 04/09/2019Pronounced: 06/09/2019

PER T. S. KAPOOR, A.M.

This is an appeal filed by the assessee against the order of learned CIT (Exemptions), Lucknow dated 22/02/2019. 2. At the outset, Learned A. R. submitted that assessee was having registration u/s 12AA of the Act, however, its application for grant of approval u/s 80G has been rejected by learned CIT (Exemptions) by holding that mere submission of documents is not the sole criteria for approval u/s 80G(5) of the I.T. Act and the approval u/s 80G(5) is not a mechanical process wherein the according of registration u/s 12AA/10(23C) of the Act Assessme

The order continues below.

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