2018 (2) TMI 1770

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er arising out of the grant of relief to the assessee under Section 80 G of the Income Tax Act. The questions of law sought to be answered as as hereunder: "(1) Whether the ITAT has erred in law and on facts in directing to grant 80G and did not appreciate the fact that the assessee could not prove the genuiness of charitable activity? (II) Whether the ITAT has erred in law and on facts by not appreciating the fact vis-a-vis provision of section 12AA(1)(a) which clearly speaks about the satisfaction of the CIT in respect of charitable activity being carried out? (iii) Whether the ITAT was justified in granting the benefit fo 80G to the assessee even when there is a clear cut finding that the trust does not exists at the given address?....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. (4) Where the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid. (5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing : Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard.....