2022 (3) TMI 1286

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.... For the Respondent : Smt. Sheela Chopra, CIT (DR) ORDER PER A.D. JAIN, V.P.: This is assessee's appeal against the order of ld. CIT (Exemption), Lucknow, dated 25.11.2019, passed under section 80G(5)(vi) of the Income Tax Act, 1961, rejecting the application for grant of approval under section 80G of the Act. 2. There is a delay of 23 days in filing of the appeal. As per the applicati....

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....unt of the institution. 4. The main argument of the ld. A.R. of the assessee before us was that the CIT (E) has not provided proper opportunity of being heard to the assessee and passed an ex-pare order, which is against the principles of natural justice; that most of the details/particulars, such as note on the activities of the institution and copies of the accounts of the Institution, were f....

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....ant of approval under section 80G(5) of the Act, observing that the applicant has not provided any material to fulfill the requirements as enumerated in the provisions of Rule 11AA of the Income Tax Rules, thus, there is no material available on record so as to form any satisfaction regarding the genuineness of the activities carried out. The CIT (E) has passed the order, rejecting the application....