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| The Tax Publishers2020 TaxPub(DT) 3846 (Agra-Trib) INCOME TAX ACT, 1961
Section 80G, 250(6)
Where CIT(E) rejected assessee's application for registration under section 80G on the reasoning that, assessee had not carried out any charitable activities, matter was remanded to CIT(E) because order of CIT(E) was conspicuous silent on carrying out of activities by assessee, rather the order had not dealt with any of the activities carried out by assessee.
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Deduction under section 80G - Registration under section 80G - AO rejected assessee application -
Assessee filed application for registration under section 80G. CIT(E) rejected the application on the reasoning that, assessee had not carried out any charitable activities. Held: Order of CIT( E) was conspicuous silent on carrying out of activities by assessee, rather the order had not dealt with any of the activities carried out by assessee. In the interest of justice issue was restored to CIT(E) to examine the documents (already available on record) and other documents, which, according to assessee, showed that assessee was involved in its own capacity of doing the charitable activity.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
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