2020 (4) TMI 88

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....f persons and has been constituted by deed of trust/memorandum of Association dated 10/11/11. Assessee has obtained certification under section 12 a read with section 12 AA (1) (b) (i) of the act on 26/11/2017 w.e.f. assessment year 2017-18 in the status of 'Charitable Trust'. Subsequently, assessee applied for registration under section 80G, along with necessary details in Form 10G, on 19/01/19 which was rejected by Ld. CIT(E). It is submitted that Ld. CIT(E) issued letters calling for details. In this regard, assessee submitted replies. Ld. CIT(E) after considering the details filed, rejected assessee's application seeking grant of recognition under section 80 G of the Act vide impugned order on the ground that; "as could be seen....

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....e guidelines of its activities. 3.1. He submitted that Ld. CIT(E) himself granted assessee registration under section 12 AA of the Act. He submitted that placing reliance upon decision of Hon'able Karnataka High Court in case of Ganjam Nagappa and Sun trust vs DIT(E) (supra), Ld. CIT (E) records that, Commissioner in receipt of an application for recognition u/s.80G, has to satisfy himself about objects of the company or institution, and guidelines of its activities. Ld.AR submitted that there is nothing brought on record by Ld. CIT(E) to establish violation of section 80 G of the act, and that Ld. CIT (E) himself granted assessee registration under section 12 AA of the Act. It was thus submitted by him that there is no basis for reje....