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of <h1>Tribunal remits section 80G issue for fair consideration, stresses adherence to decisions, procedural fairness</h1> <h3>M/s Rehan Foundation Versus CIT (Exemptions), Lucknow</h3> M/s Rehan Foundation Versus CIT (Exemptions), Lucknow - TMI Issues:Appeal against rejection of application for approval u/s 80G.Analysis:The appeal was filed against the rejection of an application for approval u/s 80G by the assessee, who already had registration u/s 12AA. The learned A.R. argued that once registration u/s 12A is granted, denial of section 80G benefits is unjustified. Citing various Tribunal orders, it was contended that the assessee should be granted approval u/s 80G. On the other hand, the learned D.R. supported the decision of the CIT (Exemptions).Upon hearing both parties and examining the material on record, it was noted that the assessee had submitted clarifications and documents as required. The CIT (Exemptions) rejected the application on the same day, stating that approval u/s 80G is not a mechanical process and must fulfill legal requirements. While the CIT found the applicant failed to provide proof of charitable activities, it was observed that the conditions under section 80G(5) were not addressed in the rejection order. The Tribunal emphasized that the CIT should assess compliance with conditions (i) to (v) of section 80G(5) for approval. Additionally, the Tribunal highlighted the importance of natural justice, noting that the CIT's decision without allowing the assessee to respond was against the principles of fairness.Consequently, the Tribunal decided to remit the issue back to the CIT (Exemptions) for fresh consideration, emphasizing adherence to Tribunal decisions and the statutory conditions of section 80G. The assessee was directed to be given a fair opportunity to present their case. The appeal was allowed for statistical purposes.This judgment underscores the significance of procedural fairness and legal compliance in decisions related to tax exemptions, emphasizing the need for thorough consideration of statutory conditions and adherence to principles of natural justice in administrative actions.
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