2022 (5) TMI 686

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....hore Mishra, CIT-DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal has been filed by the Assessee trust, against the impugned order dated 12.10. 2018 of the Learned Commissioner of Income Tax (Exemption), Lucknow ["Ld. CIT(E)" for short]. In the impugned aforesaid order dated 12.10.2018 of the Ld. CIT(E), Lucknow, the assessee's application for registration u/s 80G(5) of Income Tax Ac....

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.... Copy of trust deed. 2. Copy of form No.10G filed before CIT (Exemption). 3. Copy of order of Hon'ble ITAT in ITA No.6201 & 6202/2013 dt. 13.01,2016. 4. Copy of order U/s 12AA dt. 28.02.2018 of CIT(Exemption). 5. Copy of letter filed before CIT(Exemption) on 20.01.2017. 6. Copy of notice dt. 26.02.2018 and reply filed before CIT(Exemption) 7. Copy of letter dt. ....

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.....10.2018. (B.2) The Ld. Commissioner of Income Tax, Departmental Representative ("Ld. CIT-DR" for short) was present for Revenue, at the time of hearing. We heard him. He could not justify the rejection of assessee's application for registration u/s 80G(5) of Income Tax Act; having regard to specific direction given in the aforesaid order dated 13.01.2016 of Co-ordinate Bench of ITAT, Delhi. Ne....