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2014 (7) TMI 207 - AT - Income TaxApplication for grant of certificate u/s 80G of the Act – No charitable activity from last three years – Held that:- The assessee has been recognised as charitable trust u/s 12A by the Department – assessee contended that it has not received the donation during the period; therefore, no such charitable activity could be carried out - The conditions for granting of approval of section 80G, has been provided in sub–section 5 of section 80G - If these conditions are not fulfilled, then the approval cannot be granted - though the reason given by the DIT(E) for rejecting the approval u/s 80G, is quite an appreciable ground, however, he is also required to see whether the conditions given in sub–section 5 of section 80G, has been fulfilled or not - DIT(E) has also not examined the assessee’s contention that it has carried out the charitable activities from the financial year 2010–11, wherein it has received the donation and also utilised it for the medical aid – thus, the matter is liable to be remitted back to the DIT(E) for fresh examination in accordance with the conditions laid down in sub–section 5 of section 80G – Decided partly in favour of Assessee.
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