2014 (4) TMI 830

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....) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal ["Tribunal" for short] dated 22nd November 2013, raising following questions for our consideration :- {A} "Whether ITAT is justified in law and on facts in coming to the conclusion that at time of granting approval for exemption under Section 80G of the object of the trust is required to be examined and applicat....

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....s details for approval of recognition u/s. 80G(5) of the Income-tax Act, 1961. Admittedly, in the letter dated 08.07.2013 issued by the learned Commissioners of Income-tax, Rajkot1, calling for the details for approval u/s. 80G(5), the learned Commissioner of Income-tax, Rajkot1 nowhere asked the assesse-trust for furnish the details of corpus donation received by the assesse-trust during the F.Y ....

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.... mentioned in the impugned order. On receipt of these required information, the learned Commissioner of Income-tax, Rajkot1, will reconsider the application of the assesse-trust for approval of exemption u/s. 80G(5) of the Income-tax Act, 1961." Being a mere remand, we are not inclined to entertain this Tax Appeal. Shri Desai, learned counsel for the Revenue, however, submitted that the decisio....