2017 (9) TMI 527

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....nt ORDER P. C. 1. This Appeal challenges the order of the Tribunal dated 27th January, 2014 in Income Tax Appeal No.1562/PN/2012. 2. The assessee was in Appeal before the Tribunal challenging the order passed by the learned Commissioner of Income TaxII, Pune dated 17th May, 2012. The order was passed under Section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA of the Income....

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....es made in this behalf. 5. In the instant case, the facts are that the assessee filed an application before the Commissioner for granting approval under Section 80G of the Income Tax Act, 1961. It is undisputed that the assessee had been earlier granted approval under Section 80G vide order dated 23rd August, 2005. That approval was valid from 23rd June, 2004 to 31st March, 2007. The assessee d....

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....ompliance for filing documents and particulars. After the documents were filed, the Commissioner observed that the scrutiny thereof reveals some peculiar features. 6. According the the Commissioner, the assessee should explain the same. The assessee replied and gave clarification/explanation. 7. The assessee, according to the Tribunal, rectified the defects pointed out by the Commissioner in....

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....e date of making such compliance is the date of the Application. The reasons assigned by the Tribunal in paragraph 6 at running page 40 read as under : "6. In the present case, the assessee has been already granted approval u/s. 80G for the period of 23-06-2004 to 31-03-2007. The assessee filed the application on 02-11-2011. There was some procedural compliance required to be made and the same ....