2001 (8) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner is Tirumala Tirupati Devasthanam, Tirupati (for short "TTD"). In this writ petition, it has assailed the legality and validity of the order made by the CIT, Guntur, the second respondent herein, rejecting the petition filed by the petitioner under s. 80G of the IT Act, 1961 (for short "the Act"), seeking recognition in respect of three schemes mentioned therein. 2. According to the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r made an application under s. 80G of the Act seeking recognition in respect of three schemes, namely, (i) Sri Venkateswara Nitya Laddu Daana Endowment Scheme, (ii) Sri Venkateswara Balaji Archana Scheme, and (iii) Sri Venkateswara Udayasthamana Sarva Seva Scheme, which was rejected by the impugned order. 3. The impugned order of the second respondent reads: "With reference to the correspond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions under which he functions. Sub-s. (1) of s. 80G of the Act provides for deduction of certain income from the total income. Sub-s. (5) of s. 80G provides that s. 80G applies to donations to any institution or fund referred to in sub-cl. (iv) of cl. (a) of sub-s. (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, among others, namely, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome to the said conclusion. Unfortunately, in this case, the CIT does not seem to have applied his mind to the facts pleaded by the petitioner in its application. At any rate, the impugned order does not reflect either application of mind. by the CIT or the factors or reasons that weighed with him in passing the impugned order. In that view of the matter, we think it appropriate that the CIT sh....