2019 (4) TMI 415

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...., CIT-D.R. ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee-Society has been directed against the Order of the Ld. CIT(E), Chandigarh, Dated 31.10.2018 rejecting the application or approval under section 80G(5)(vi) of the Income Tax Act, 1961. 2. The facts of the case are that assessee filed an application in prescribed form for approval under section 80G of the I.T. Act, 1961. I....

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....t the level of the Ld. CIT(E). It is not in dispute that assessee-society has been granted registration under section 12AA of the I.T. Act, 1961 considering it to be charitable society. The Ld. CIT(E) while granting the registration under section 12AA of the I.T. Act found that the objects of the assessee-society are genuine and carrying on charitable activities. Learned Counsel for the Assessee s....

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....examined by the Ld. CIT(E). Therefore, the matter requires reconsideration at the level of the Ld. CIT(E). Further, the Ld. CIT(E) is not justified in holding that assessee-society failed to produce the instance of any donation received by the society because unless the assessee-society is granted approval under section 80G(5) of the I.T. Act, 1961, nobody will provide donation to the assessee-soc....