DASHA MODH SAJAN MAHA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The grounds of appeal are as under:- “(1) That on facts, and in law, the impugned rejection order passed u/s. 80G(5) of the Act is bad in law and without jurisdiction in as much as the same having been issued without any digital signature as is evident from the rejection order as uploaded by the Ld. CIT(Exemptions), Ahmedabad on the ITBA portal. That since the said order and communication having not been passed in conformity with the provisions laid down u/s. 282A of the Income Tax Act, 1961 and Rule 127A of the Income Tax Rules, 1962, renders the rejection order legally untenable Dasha Modh Sajan Maha Mandal, A.Y. N.A. under the law and deserves to be quashed as null and void on this ground itself.

1. 1. 2) That on facts, and in law, the learned CIT (Exemptions), Ahmedabad has grievously erred in rejecting the application for registration u/s. 80G(5)(iii) of the Act as non-maintainable on the ground that since application for approval of registration u/s.12A/128 having been rejected there is no valid order for registration, which is a prerequisite for grant of approval u/s.80G of the Act.