2020 (12) TMI 490

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....ant society raised the following grounds of appeal:- "1. On the facts and circumstances of the case and in law the Ld CIT erred in rejecting renewal of recognition u/s. 80G on the ground of not having been satisfied about the charitable nature of activities of the trust or genuineness of its activities in spite of the fact that the appellant trust has continued the same activities as in the past and all documents as called for by the Ld. CIT were submitted by it. The appellant craves leave to add to, amend, alter, delete or modify all or any of the above ground of appeal or raise a new ground of appeal before or at the time of hearing." 3. The brief facts of the case are as under:- The appellant society is registered....

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.... for education, has been produced. (iv) Further no income and expenditure account and balance sheet for F.Y. 2017-18 has been submitted." 4. Based on the above finding, the ld. Commissioner of Income Tax (Exemption) had come to the conclusion that no evidences had been filed in support of the charitable activities carried on by the appellant society. Accordingly, he had come to the conclusion that the appellant society had failed to establish the charitable nature of the objects as well as the genuineness of the activities and therefore, rejected the grant of recognition u/s. 80G(5)(vi) of the Act vide impugned order dated 27.12.2018. 5. Being aggrieved by the above order of ld. Commissioner of Income Tax (Exemption), the app....

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....h Court in the case of DIT (Exemptions) vs. Sri Jain Educational Social Cultural Welfare Charitable Trust, 50 taxmann.com 199. 8. We heard the rival submissions and perused the material on record. The solitary issue in the present appeal relates to whether or not the ld. Commissioner of Income Tax (Exemption) is justified in denying the recognition u/s. 80G(5)(vi) of the Act. The ld. Commissioner of Income Tax (Exemption) had denied the recognition u/s. 80G(5)(vi) of the Act primarily on the ground that in the absence of income and expenditure account for the financial year 2017-18, he could not come to the conclusion as to the charitable nature of objects as well as the genuineness of the activities of the trust/institutions. Accordingl....