INCOME TAX ACT, 1961

Section 80G

Deduction under section 80G - Charitable trust - Registration under section 80G(5) rejected as assessee failed to file documentary evidences to enable him to bring satisfaction about genuineness of trust activities -

Assessee had applied for registration of trust under section 80G(5) before CIT(E) however, the said application for registration under section 80G(5) was rejected by CIT(E) by holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of trust activities. CIT(E) held that assessee had not filed copy of Constitution duly certified by trustee, copy of trust PAN card, Receipt of payment account, income and expenditure account and audited accounts undertaking under sections 13(3) and 11(5). Held: Assessee had already submitted all the required documents by email before CIT(E) which did not find mention in the order, therefore it can be inferred that those were not considered. The expression 'audi alteram partem' implies that a person must be given an opportunity to defend himself. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party and reasoned decisions or speaking orders. Therefore, matter required reconsideration at the level of CIT(E) and assessee be given one more opportunity of being heard and to file all the documents before CIT(E).

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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