2009 (12) TMI 72

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....latha For Respondent: Ms.S.Srimathy ORDER 1. Heard both sides. 2. The petitioner filed an application for Certificate of recognition under Section 80G(5) of the Income Tax Act, along with the application for registration under u/s.12AA of the said Act. The Assessing Officer was asked to conduct a preliminary enquiry regarding the activities of the petitioner's Trust and he submitted his report on 11.01.2008 and recommended for registration u/s.12AA of the I.T. Act. Based on the recommendation of the Assessing Officer, registration u/s/12AA was granted on 18.02.2008. But the certificate of recognition u/s 80G(5) of the I.T. Act was refused by the respondent, by order, dated 30.04.2008 and that order is challenged in this writ petition. ....

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.... for the petitioner further submitted that even assuming that the order was passed on 30.04.2008 as contended by the respondent, no opportunity was given to the petitioner and in the impugned order itself, it has been stated that for granting exemption under section 80G(5) of the I.T. Act, in addition to the Registration Certificate issued under section 12AA of the Act, the application shall be accompanied by the documents as provided under Rule 11AA(2) and no opportunity was given to the petitioner to produce the said documents and hence, the order passed is against the principles of natural justice and is liable to be set aside. 7. On the other hand, the learned Counsel appearing for the respondent, Ms.S.Srimathy, contended that the orde....

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....the accounts, it is not possible to find out the actual fund requirements for the purpose and no accounts have been submitted. In that case, the respondent could have directed the petitioner to produce the documents required by him, for considering the application for issuance of certificate of recognition under Section 80G(5) of the Income Tax Act. But without asking for any particulars, he passed the order, dated 30.04.2008. In this connection, it is pertinent to refer to the letter of the auditor of the petitioner, dated 31.10.2008, wherein Chartered Accountant of the petitioner referred to the letter of the Commissioner of Income Tax, Madurai, dated 29.05.2008 and submitted the various records. 10. It is also stated in the affidavit fi....