2024 (7) TMI 1477

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.... Respondent : Shri Sanjit Kumar Das, CIT-DR ORDER PER: SANJAY ARORA, AM This is an Appeal by the Assessee directed against the denial of approval under section 80G(5) of the Income Tax Act, 1961 ('the Act') thereto by the Principal Commissioner of Income Tax, Kochi (Pr. CIT), vide his Order dated 21.09.2022. 2. At the outset, it was, taking us through the impugned order, explained by S....

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.... 80G(5)(vi) of the Act, even as clarified in Rule 11AA of the Income Tax Rules, 1962 (the Rules), as indeed per several decisions in the matter. At the instance of the Bench, he would take us through the relevant provisions of the Act. Shri Das, the CIT-DR, could not rebut any of the contentions made, on the basis of material on record, by Shri Oommen. 3. We have heard the parties, and perused ....

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....s to s. 12AB of the Act, reference to s. 80G or the rules there-under in conspicuous by its absence. There is no reference therein to the provisional approval u/s. 80G(5)(iv) on 17/3/2022. It is only a perusal of the application dated 31/3/2022 (copy on record), that one discovers that the same is qua an application for approval u/s. 80G(5) r/w r. 11AA of the Rules. It is perhaps for the reason th....

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....in accordance with law, allowing the assessee a reasonable opportunity of being heard. Shri Oommen would, on the Bench so observing, pray for being heard personally, explaining that the process of hearing has since been centralised. We do not wish to be seen as interfering in the manner prescribed in this regard, i.e., representation, in view of the introduction of the faceless scheme. So, however....