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Section 80G of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions, etc. - Assessee was granted exemption under section 80G in year 1995, for a period of three years - Commissioner rejected application of assessee for renewal of exemption on ground that except construction of a shopping complex, no other charitable work had been carried out - Whether finding arrived at by Commissioner was correct and no case for interference with that order was made out - Held, yes JUDGMENT 1. The present application has been filed for quashing the communication dated October 27, 1999 (annexure 7), made to the petitioner by the Commissioner of Income-tax, Patna, that the application filed by the petitioner for renewal of exemption under section 80G of the Income-tax Act, 1961, has been rejected. The reason for passing the aforesaid order was not communicated to the petitioner and, accordingly, we directed counsel for the Income-tax Department to supply the reason for not granting the renewal of approval. The same has been mentioned in paragraph 7 of the counter affidavit, which runs as follows : "The notes on activities for last three years as submitted by the 'a' trust, clearly suggests that apart from constructing a shopping complex, no charitable activities as mentioned in clause 4(i) to (ix) of the MOA, has been carried out by the institution. In reply to the show cause dated September 10, 1999, the 'a' trust has submitted that the charitable activity will be taken up after the completion of musafirkhana, which is none other than the shopping complex. The funds available have been used in the construction only. This cannot be said to be beneficial to the public in general. In view of all these facts and circumstances, the application for renewal of approval…

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