TaxTMI 
TaxTMI 
2015 (10) TMI 2766
X X X X Extracts X X X X
X X X X Extracts X X X X
....l under section 80G(5)(vi) of the Income Tax Act, 1961 (in short 'the Act') in Form No.10G before the Commissioner of Income Tax(Exemption). The assessee is a society registered under the Society Registration Act and was granted the registration under section 12AA of the Act by the Commissioner of Income Tax, Karnal vide order 12.5.2010. The Commissioner of Income Tax(Exemption) on receiving the application for approval under section 80G called for a report from the Income Tax office(Exemption), Ambala. The Assessing Officer as well as the Joint Commissioner of Income Tax(Exemption), Range-2, Chandigarh did not recommend the case for grant of registration under section 80G of the Act. The Assessing Officer in his report dated 3.2.2015 state....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efore, it was requested that the rejection of approval under section 80G of the Act made by the Commissioner of Income Tax(Exemption) on this basis be held as not per law. Further, it was stated that the report of the Assessing Officer on the basis of which the application has been rejected was not confronted to the assessee. 5. The learned D.R. relied upon the order of the Commissioner of Income Tax(Exemption). 6. We have heard the learned representatives of both the parties, perused the findings of the authorities below and considered the material available on record. On perusal of the order of the Commissioner of Income Tax(Exemption), Chandigarh, we see that the only reason for him to reject the application for approval under sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....provisions of section 11(2) are not relevant for granting approval under section 80G of the Act. This aspect of granting approval under section 80G of the Act has been very aptly discussed in the order of the Chandigarh Bench of the I.T.A.T. in the case of Shri Krishna Kirpa Gaushala Samiti Vs. CIT(E), ITA No.103/Chd/2015 dated 21.9.2015, where on the issue of anonymous donation as appearing in Section 115BBC of the Act, the approval sought by the assessee under section 80G of the Act was rejected. The relevant findings of the I.T.A.T. are at page 9 of the order, which reads as under : 9. On perusal of the above rules, it is quite clear that while granting the approval under section 80G, the only provision as per these rules is that the ....