Rejection of 80G application in mechanical manner is contrary to law: Matter restored to CIT(E)

Aruna Kishor Foundation Vs CIT (Exemption) (ITAT Ahmedabad) ITAT Ahmedabad held that rejection of application u/s. 80G of the Income Tax Act in mechanical and consequential manner is contrary to law as approval u/s. 80G is an independent statutory function requiring separate satisfaction of eligibility parameters. Accordingly, matter restored to CIT(E) for fresh adjudication. Facts- The present appeals are filed by the assessee against four orders passed by the learned Commissioner of Income Tax (Exemption), Ahmedabad under section 12AB and section 80G of the Income-tax Act, 1961 rejecting app...