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2008 (11) TMI 296 - ITAT LUCKNOW-AApproval u/s 80G(5) denied - Recognition of Institution - alleged that assessee society has received donations from the persons whose PAN details are not available - HELD THAT:- For granting recognition u/s. 80G(5) or continuation thereof, it is only to be seen whether the conditions laid down under cls. (i) to (v) of s. 80G(5) are fulfilled or not. Once there is no material to say that assessee society has violated cls. (i) to (v) of sub-s. (5) of s. 80G then there cannot be a valid ground for refusing continuation of recognition under that section. We notice that the ld CIT has not given a finding that donations are the money of the society. It is undisputed fact that assessee has actually received the donations but the donors are not clearly identifiable or some of the particulars are not furnished by them, then it cannot be held that activities of the assessee are not genuine or that donations are the money of the assessee and therefore, it is not entitled for recognition u/s. 80G(5). In the present case, once the AO has only held that donors have not given their PAN details thereby meaning that donations are held to be the money from others and therefore, activities of the society cannot be doubted as not genuine. Therefore, the ld CIT could not refuse to grant continuation of recognition u/s. 80G(5). ld AR relied on the decision of the Hon'ble Gujarat High Court in the case of N.N. Desai Charitable Trust vs. CIT [1999 (5) TMI 11 - GUJARAT HIGH COURT]. It is held therein that scope of enquiry is confined to find out whether institution satisfies the prescribed conditions. Actual assessment of institution would not affect the claim for special deduction u/s. 80G. This authority supports our conclusion that the ld CIT has only to see while granting recognition u/s. 80G(5) or continuation thereof whether society fulfills the conditions laid down in cls. (i) to (v) of s. 80G(5) and not whether certain receipts, i.e., voluntary donations are properly explained or not. This is a job of the AO and the ld CIT cannot act as assessing authority. As a result, we direct the learned CIT to grant continuation of registration to the society u/s. 80G(5). In the result, the assessee's appeal is allowed.
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