2019 (5) TMI 1545

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....ions), rejected the application and dismissed the appeal of the assessee, observing, as below: "3. I have considered the material available on record. It is important to note that as per norms mandated by law mere submission of documents is not the sole criteria for approval u/s 80G(5) of the Income Tax Act, 1961. The approval u/s 80G(5) is not a mechanical process wherein the according of registration of u/s 12AA/10(23C) of the Income Tax Act, 1961 and filing of documents at one end would result in the issuance of approval u/s 80G(5) at the other. It is important that the application and the supporting documents duly pass the test as mandated by law for according the recognition u/s 80G(5). It appears from the material available on reco....

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....section 12AA(1)(b)(i) of the Act by the ld. CIT(E), Lucknow and the same is still continuing; that the assessee society had filed reply in response to the queries raised by the ld. CIT(E) vide letter dated 25/10/2017; and that the ld. CIT(E) rejected the application concluding that the assessee society is not engaged in any charitable purpose, which is not correct. The ld. A.R. of the assessee submitted that the reasons given by the ld. CIT(E) for rejecting the application of the assessee society, are not correct and justifiable and is based on surmises and conjectures. Therefore, the order of the ld. CIT(E) may be quashed and he may be directed to grant approval to the assessee society under section 80G(5)(vi) of the Act. The ld. A.R. of t....