2020 (1) TMI 1581

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....ce of the assessee is with regard to the issue of exemption u/s.80G of the Act. 3. The facts on record states that an application in Form 10G for approval of the Trust/Institution was filed on 06.01.2017 requesting for granting of exemption u/s.80G of the Act before the Ld. CIT(Exemptions), Pune. Thereafter, the order dated 28.03.2019 was passed wherein the Ld. CIT(Exemptions) had denied to grant exemption u/s.80G of the Act to the assessee Trust in absence of any documentary evidences and other papers being not filed before the Department demonstrating the genuineness of charitable activities claimed to be carried out by the assessee Trust. Thereafter, vide order dated 28.03.2019, the Ld. CIT(Exemptions) had rejected the approval of the....

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....ide order dated 30.03.2017, the assessee Trust has already got approval u/s.80G(5)(vi) of the Act from the Ld. CIT(Exemptions) which is still continuing. This fact has not been denied by the Ld. DR nor any material contradicting to these facts were placed on record by the Revenue Authorities. Therefore, we are of the considered view, once approval of exemption u/s.80G(5)(vi) of the Act has been granted by the Department to the assessee Trust, it has not been withdrawn and it is still continuing. Therefore, the order dated 28.03.2019 is redundant in law as well as in facts. 7. In the result, appeal of the assessee is allowed. Order pronounced on 09th day of January, 2020. ============= Document 1 OFFICE OF THE COMMISSIONER OF I....

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....er passed by the Ld.CIT(Exemption) dated 28.03.2019 is not valid in law. Further more, to support his argument the assessee furnished a letter dated 02.02.2019 wherein he has informed that the office of the CIT(Exemption) about the order dated 30.03.2017 and about the approval for sanction of 80G having been granted from 30.03.2017 till it is withdrawn. 05. You are therefore, requested to kindly clarify, whether the order dated 28.03.2019 rejecting the assessee's application for grant of 80G s valid or not, with reasons. 06. The Hon'ble Tribunal of 'A' Bench has posted this matter on 08.01.2020. You are requested to send your reply by 07.01.2020. Encl.: As above. Copy to: - Lebane B Kishore....