2021 (2) TMI 1089

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....ptions), Pune has erred in rejecting the application for grant of approval under section 80G(5)(vi) of the Income Tax Act, 1961 vide order dated 30.05.2019. 2. On facts of the case, the order dated 30.05.2019 passed by the ld. CIT(Exemptions), Pune rejecting the application of the appellant trust is arbitrary, unjustified and bad in law and, therefore, deserve to be cancelled by allowing the approval to the appellant trust. 3. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal, if deemed necessary at the time of hearing of the appeal. 4. Any other equitable and just order that may be deemed fit and proper by your honour may please be passed in the matter." 3. Brie....

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.... is maintaining Goshala and animals in the premises of said appellant trust. According to him, based on this information, it was not clear to him as to the ownership of the premises from where the appellant trust was operating. The ld. Commissioner of Income Tax (Exemption) further observed that since no audit of the accounts of the appellant trust have been carried out, the accounts of the trust are not reliable and concluded that the genuineness of the charitable activities claimed to be carried out was not established. Based on this finding, the ld. Commissioner of Income Tax (Exemption), rejected the grant of approval u/s 80G(5)(vi) of the Act vide order dated 30.05.2019. 5. Being aggrieved, the appellant is before us in the present a....

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....tablished by the appellant. 9. The validity of reasoning of the ld. Commissioner of Income Tax (Exemption) is required to be tested on the touchstone of the conditions prescribed u/s 80G(5)(vi) of the Act r.w. Rule 11AA of the Rules. On mere reading of the provisions of clause (vi) of section 80G(5) of the Act r.w. Rule 11AA of the Rules, it is clearly evident that the provisions of section 80G(5)(vi) of the Act nowhere stipulate that in order to be eligible for grant of approval u/s 80G(5)(vi) of the Act, the premises from which the appellant trust is operated, should be owned by the appellant trust. The ld. Commissioner of Income Tax (Exemption) cannot introduce any new condition nor stipulate a new condition which is not prescribed unde....