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2015 (3) TMI 218 - ITAT HYDERABADApplication for recognition u/s 80G - Receipt of donations - Registration u/s 12A - Held that:- assessee is a charitable organization and is carrying on charitable activities and it has been allegedly granted registration u/s 12A of the Act, as far back as 1988-89. The subsequent events such as the assessee filing returns as charitable organization before the DIT(E) and the revenue department accepting such returns, goes to prove that the registration u/s 12A is in force. Even the order of the DIT(E) did not raise any objection as to the furnishing or non-furnishing copy of the registration u/s 12A of the Act. Pursuant to the direction of the Tribunal that the activities of the assessee of agitating for cause of the trade and commerce are not in violation of the provisions of section 80G(5)(vi) of the Act, we find that the DIT(E) has granted recognition u/s 80G of the Act to the assessee. We find that all these circumstances go to prove the contention of the assessee that registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue department is not able to trace the file and the copy of the registration, it cannot be said that the assessee is not eligible for recognition u/s 80G of the Act. Matter remanded back - Decided in favour of assesse.
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