- (1.) HEARD on the question of admission.
(2.) THE order passed by the Income Tax Appellate Tribunal, Jaipur has been challenged by filing the instant appeal. The question raised is whether respondent could have been granted approval under Section 80G of the Income Tax Act, 1961. The factual matrix indicates that donation of Rs.7,00,000 was given to Mahabir Prasad Jatia Charitable Trust, Jatia Chambers, 60, Dr. V.B. Gandhi Marg, Mumbai after obtaining receipt dated 20.08.2007; a copy of the receipt was produced before the Assessing Officer; a certificate was also obtained from the donee trust for exemption under Section 80G and a copy of certificate was also furnished before the Assessing Officer, however, literature of the trust was not furnished before the Assessing Officer.
(3.) THE Assessing Officer found that the activities of the trust were in violation to its objects and not for the purposes as laid down in Section 2(15) of the Income Tax Act, 1961 and conditions laid down under Section 80G of the Act were also not fulfilled.;