Section 80G approval remanded after linked 12A registration issue was sent back for fresh adjudication.

Approval under section 80G was challenged on the ground that the trust's materials and evidence had not been properly considered. As the connected issue of registration under section 12A had already been set aside for fresh adjudication, the Tribunal treated the 80G approval issue as coterminous with that matter and held that the same course should follow. It therefore set aside the rejection of 80G approval and remanded the matter to the CIT(E) for fresh decision after granting reasonable opportunity and re-examining the evidence. The appeal was thus allowed for statistical purposes.

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Issues: Whether the rejection of approval under section 80G was required to be set aside and the matter restored for fresh consideration.

Analysis: The appeal challenged rejection of the application for approval under section 80G on the ground that the materials and evidences filed by the trust had not been properly appreciated. The Tribunal noted that the issue of rejection of registration under section 12A had already been set aside for fresh adjudication. Since approval under section 80G was treated as coterminous with the registration issue under section 12A, the same course was considered appropriate for the 80G matter as well. The Tribunal directed the authority to afford reasonable opportunity to the assessee and examine the evidences afresh.

Conclusion: The rejection of approval under section 80G was set aside and the matter was remanded to the CIT(E) for fresh adjudication, in favour of the assessee.

Final Conclusion: The appeal succeeded only for statistical purposes, with the substantive issue sent back for reconsideration by the authority.

Ratio Decidendi: Where the connected registration issue has already been remanded and the approval issue is coterminous with it, the approval issue should also be restored for fresh decision after granting reasonable opportunity and examining the evidence.

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