2019 (6) TMI 786

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.... Tax (Exemptions) Chandigarh has grossly erred both in law and, on facts in not granting approval under section 80G(5)(vi) of the Act read with Rule 12AA of the Income Tax Rules, 1962 vide order dated 31.8.2017 2. That the impugned order has been made in an arbitrary and whimsical manner and that too without giving any proper opportunity of being heard much less a fair opportunity and as such the order passed is against the principles of natural justice. 3. That the learned Commissioner of Income Tax (Exemptions) has failed to appreciate that, while examining the application under section 80G(5)(vi) of the Act, the scope was to merely examine the genuineness of the activities of the assessee trust and, whether income recei....

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.... of Income Tax (Exemption) for approval u/s 80G of the Act. Registration u/s 12AA of the Act was given vide order dated 10.09.2015. The assessee submitted various documents as per the requirement of the application u/s 80G approval. The Commissioner of Income Tax (Exemption) rejected the application made u/s 80G(5)(vi) of the Act only on the ground that the applicant has not filed any appeal before the Tribunal as the earlier 80G application was rejected vide the said office order dated 31.03.2016. 4. Being aggrieved by the order u/s 80G(5)(vi), the applicant filed present appeal before us. 5. The Ld. AR submitted that the Commissioner of Income Tax (Exemption) erred in not approving section 80G(5)(vi) read with Rule 12AA of the Incom....