2019 (4) TMI 833

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....e Act'). 2. The facts relevant for disposal of this appeal are as under:- 2.1 The assessee trust, established by trust deed dated 24.01.2003, filed applications for grant of registration under section 12AA of the Act and for grant of recognition under section 80G of the Act simultaneously on 13.07.2017. Letters were issued by the CIT(E) to the assessee calling for details / clarifications thereon. In this regard, the assessee submitted replies. The CIT(E), after considering the details filed, rejected the assessee's application seeking grant of recognition under section 80G of the Act vide the impugned order dated 29.01.2018 on the grounds that "the trust has not provided details regarding future projects of renovation / improvement o....

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....iled to appreciate that the objects of the Appellant are in conformity with the provisions of section 80G making it eligible for recognition since they include education, medical assistance and other objects of general public utility. For these and such other grounds that may be adduced from time to time, it is requested that the Honourable ITAT may be pleased to set aside the order of CIT and direct that recognition under section 80G may be granted. 4.1 Before us, the learned AR for the assessee submitted that its applications for grant of registration under section 12AA of the Act and for recognition under section 80G of the Act were both filed before the CIT(E) on 13.07.2017. Details and clarifications thereon were called for....

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....ision of the Co-ordinate Bench of this Tribunal in the case of Indic Science Research Trust Vs. CIT (Exemption), Bengaluru, in ITA No.1077/Bang/2018 dated 20.07.2018. 4.2 Per contra, the learned DR for Revenue supported the order of the CIT(E) rejecting the assessee's application for grant of recognition under section 80G of the Act. 4.3.1 We have considered the rival contentions and perused the material on record; including the judicial pronouncements cited / relied upon. The undisputed facts, as emerge from a perusal of the record before us, is that the assessee - trust established vide Trust Deed dated 24.01.2013, simultaneously filed applications for grant of registration under section 12AA and grant of recognition under section 8....