2019 (6) TMI 786

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....Biswas, CIT, D.R. ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 31.08.2017 passed by the Commissioner of Income Tax (Exemption), Chandigarh u/s 80G(5)(vi) of the Income Tax Act, 1961. 2. Grounds of appeal read as under: "1. That the learned Commissioner of Income Tax (Exemptions) Chandigarh has grossly erred both in law and, on facts in not granting approval unde....

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....Act. 4. That the learned Commissioner of Income Tax (Exemptions) ought to have independent entitle to the applicant trust and not merely rely on the non-filing appeal before Hon'ble Tribunal against order dated 21.3.2016 which too was based on factual misconception and, not in accordance with law. It is, therefore, prayed that it be held that the appellant is a charitable institution and, is t....

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....Hisar (Haryana). The application u/s 80G(50(vi) was filed by the applicant on 23.02.2017 in the office of Commissioner 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) reject....

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....ot to examine whether the income is actually exempt u/s 11 & 12 of the Act. The Ld.AR further submitted that merely non filing of appeal before the Tribunal against the earlier order dated 21.03.2016 cannot be the sole ground for rejecting application u/s 80G(5)(vi). 6. The Ld. DR relied upon the order of the Commissioner of Income Tax (Exemption) and submitted that the Commissioner of Income Tax....