On appeal by the Revenue allowing the appeal the Court held that\u00a0\u00a0 neither the order of refusal of the certificate under section\u00a080G(5B)\u00a0nor the subsequent order of the Tribunal dealt with essential facts as to the quantum of receipts and the expenditure incurred. While the assessee claimed to continue to hold exemption under section\u00a012AA\u00a0of the Act, never the less, for the benefit under section\u00a080G(5B), the requirements of that provision have to be satisfied separately. In view of the fact that the Commissioner\u2019s order as well as the order of the Tribunal were bereft of any factual details as to the nature of activities which the assessee carried on and the accounts involved, the matter required to be considered afresh by the Commissioner(E) in the light of the contentions to be urged on behalf of the assessee. It was open to the assessee to rely on the fact that it was recipient of the benefit under section\u00a080G(5B)\u00a0for subsequent periods (Assessment years 2022-23 to 2026-27).<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Charitable institutions-Registered under section 12AA is not sufficient-Disqualification for spending more than 5 Per cent of receipts for religious purposes-Matter remanded to the Commissioner Exemption for examining the matter afresh. [S. 12AA, 89G(5), Rule 11AA] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34577","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ZH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34577"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34577\/revisions"}],"predecessor-version":[{"id":39062,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34577\/revisions\/39062"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}