Appeal against Section 80G rejection dismissed by Tribunal. Commissioner's findings upheld due to lack of rebuttal.

The appeal challenging the rejection of approval under section 80G was dismissed by the Tribunal on 20th April 2023. The findings of the Commissioner of Income Tax (Exemption) were upheld as the assessee failed to rebut adverse findings or provide contrary evidence, resulting in the affirmation of the rejection of approval under section 80G. The appeal was disposed of based on available records as the assessee did not attend the hearing.

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Issues:
The appeal challenging the rejection of approval u/s 80G by Ld. CIT(Exemption) for the assessment year NIL.

Grounds of Appeal:
1. The order rejecting the application u/s 80G is bad in law and facts.
2. The rejection without giving an opportunity of being heard violates natural justice.
3. The order is beyond the statutory period prescribed in the Act.
4. The order violates statutory conditions and procedures.
5. The rejection despite fulfilling all conditions u/s 80G.
6. Rejection based on extraneous considerations.
7. Drawing adverse inference despite providing evidence.
8. Misinterpreting financials.
9. Request for leave to add, amend, or alter grounds of appeal.

Judgment Details:
The appeal was filed against the order of Ld. CIT(Exemption) rejecting the application for approval u/s 80G. The assessee did not attend the hearing, and the appeal was disposed of based on available records.

Facts:
The assessee applied for approval u/s 80G, which was rejected by Ld.CIT(Exemption) citing manipulations in donation accounts and lack of transparency in financial activities.

Arguments:
Ld. CIT DR argued that the rejection was justified due to manipulations in accounts and lack of transparency in financial transactions.

Findings:
Ld.CIT(Exemption) made adverse findings against the assessee, highlighting discrepancies in donation accounts, unverifiable salary payments, accumulation of funds, lack of transparency, and failure to prove eligibility for approval u/s 80G.

Conclusion:
The findings of Ld.CIT(Exemption) were upheld as the assessee failed to rebut the adverse findings or provide contrary evidence. The rejection of approval u/s 80G was affirmed, and the appeal was dismissed.

Outcome:
The appeal challenging the rejection of approval u/s 80G was dismissed by the Tribunal on 20th April 2023.

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