THE H N AND H H DADY PUBLIC CHARITABLE TRUST,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 6712/MUM/2019Status: DisposedITAT Mumbai05 July 2021AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of approval back to the CIT(Exemptions) for fresh adjudication. The assessee was directed to provide all requisite details and documentary evidence, and the CIT(E) was asked to dispose of the application within 6 months.

What were the facts?

The assessee trust applied for approval under Section 80G(5)(vi) but the application was rejected by the CIT(Exemptions) due to non-compliance and lack of sufficient material. The assessee had submitted some documents but not all were considered.

What were the issues?

Whether the CIT(Exemptions) correctly rejected the approval application without considering all submitted documents and whether the rejection was valid despite partial compliance by the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Ketan Ved-Ld. AR
For Respondent: Shri Vijay Kumar Jaiswal-Ld. DR

सुनवाई की तारीख/ : 05/07/2021 Date of Hearing घोषणा की तारीख / : 05/07/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

In this appeal, the assessee is aggrieved by rejection of approval application u/s 80G(5)(vi) by learned Commissioners of Income Tax (Exemptions) vide order dated 19/09/2019.

2.

We have carefully heard rival arguments. The Ld. AR pleaded that assessee’s submissions have not been considered while rejecting the application. The Ld. DR, on the other hand, submitted that the matter

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