2025 (5) TMI 2117

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....lause (B) of (iv) of first proviso to sub section (5) of section 80G of the Act. With a view to verify the genuineness of the activities of the assessee and fulfillment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act, a notice was issued through ITBA portal on 23.05.2024 requesting the assessee to upload certain information / clarification. The assessee filed certain details which were verified by the Ld. CIT(E). Upon verification, he noted certain discrepancies for which another notice was issued to the assessee. However, the assessee did not file any response to the same for which the Ld. CIT(E) rejected the application for grant of approval u/s 80G by observing as under: "5. The assessee was requested to show ....

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....h such order of Ld. CIT(E), the assessee is in appeal before the Tribunal by raising the following grounds: (1) On the facts and in the circumstances of the case as well in law, the CIT (Exemption) erred in assuming jurisdiction under third proviso Clause (b) Sub Clause (B)(II) below Section 80G(5) of the I.T. Act, 1961 to pass the order in Form 10AD (being the Order appealed against) rejecting the application for renewal of the existing approval granted u/s 80G(5) of the Act granted in Form 10AC on 10-03-2022 for and from the Asstt. Year. 2022-23 to 2024-25 purely on mis-conceptual inferences and misreading of the provisions of the law treating the application rejected as non-maintainable and hence, the CIT(E)'s action passing the or....