2023 (3) TMI 566

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....N'BLE MR. JUSTICE DIPANKAR DATTA For the Petitioners : Mr. Balbir Singh, ASG Ms. Monica Benjamin, Adv. Mr. Rupinder S., Adv. Mr. Niranjana Singh, Adv. Mr. T.S. Sabarish, Adv. R. Gour Narula, Adv. Mrs. Anil Katiyar, AOR For the Respondents : Mr. Kapil Goel, Adv. Mr. Sandeep Goel, Adv. Mr. Dhananjay Garg, AOR ORDER Leave granted. Heard learned counsel for the parties. The reven....

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....ing Section 80G (5B) and noticing that the assessee was spending more than 5% of the receipts for religious purposes such as puja expenses besides which it also incurred telecast expenses. The ITAT and the High Court principally went by the circumstance that the certificate under Section 12AA of the Income Tax Act was subsisting. Having heard counsel for the parties and having considered the re....

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....view of the fact that the Commissioner's order as well as the order of the ITAT are bereft of any factual details as to the nature of activities which the assessee/applicant carries on as well as the details of the accounts involved and furthermore, having regard to the fact that the assessee, for some reason, did not participate in the proceedings before the Commissioner of Income Tax except fili....