TMI Blog2019 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the assessee and did not mention anything if assessee has violated any of the conditions of Section 80G(5). Considering we are of the view that assessee is entitled for approval under section 80G(5) of the I.T. Act, 1961, from the date of application. We, accordingly, set aside the impugned Order and direct the Ld. CIT(E), Chandigarh, to grant approval to the assessee under section 80G(5)(vi) of the Income Tax Act, 1961, from the date of application. - Decided in favour of assessee. - ITA.No.750/Del./2018 - - - Dated:- 12-2-2019 - Shri Bhavnesh Saini, J.M. And Shri L.P. Sahu, A.M. For the Assessee : Shri C.S. Aggarwal, Sr. Advocate, And Shri D.B. Jain, C.A. For the Revenue : Shri Sanjay Goyal, CIT-D.R. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the only object to carry-out the charitable activities in accordance with its objects as have been set-out in the Trust Deed, Dated 1st April 2012 and has not been found to have carried-out any activity which is contrary to the objects of the Trust. It is to be seen whether the objects of the Trust seeking approval under section 80G is for charitable purpose. He has submitted that there is no denying of the fact that assessee has given donation to Kanya Gurukul Mahavidyalaya , copy of which is filed at pages 50 and 51 of the paperwork, which is also approved under section 80G of the Income Tax Act, 1961. Apart from this, it was stated that during the year, assessee has also been allowed to use the premises at Ansari Road, Daryaganj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT(E) has not disputed that assessee has satisfied the conditions of Section 80G(5) of the Income Tax, 1961. It is also not in dispute that assessee has carried-out some of the charitable activities in furtherance to its objects. Therefore, there was no basis for Ld.CIT(E) to reject the application under section 80G(5) of the Income Tax Act, 1961. We may note that the ITAT, Delhi A-Bench, Delhi in the case of Bharat Vikas Parishad Maharana Pratap Nyas, Gurgaon, Haryana vs., CIT (Exemptions) (Hq.), Chandigarh in ITA.No.6487/Del./2018 vide order Dated 6th February 2019 on similar circumstances has allowed the exemption/ approval under Section 80G(5) of the Income Tax Act, 1961. The Order of the Tribunal is reproduced as under : IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so filed an application under section 12A of the I.T. Act did not meet the requirement for approval as mandated by Rule 11AA of the I.T. Rules. Even though, the applicant has been granted registration under section 12A recently, the real purpose as per the stated object cannot be corroborated at present given that the entity is still to redeem itself after the grant of 12A registration. The application was found premature and the same was rejected. 3. Learned Counsel for the Assessee submitted that assessee is a charitable trust and carried out various activities since inception like providing free mortuary vans free of cost to Civil Hospitals, providing free foods to the patients of civil hospitals, free water ATMs etc. The Ld. CIT(E) g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of DIT vs. Foundation of Ophthalmic Optometry Research Education Centre 2012 (8) TMI 77 (Del.) in which it was held as under : Denial of registration as charitable trust under Section-12AA (1)(B) - no charitable activity had in fact taken place since the society was a newly established one - Held that:- Considering the procedure for registration as lead in Section 12AA the statute does not prohibit or enjoin the Commissioner from registering Trust solely based on its objects, without any activity, in the case of a newly registered Trust. The statute does not prescribe a waiting period, for a trust to qualify itself for registration. When the society/trust of assessee itself was formed on 30.05.2008 with the money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case in the light of above decisions relied upon by the Learned Counsel for the Assessee, we are of the view that assessee is entitled for approval under section 80G(5) of the I.T. Act, 1961, from the date of application. We, accordingly, set aside the impugned Order and direct the Ld. CIT(E), Chandigarh, to grant approval to the assessee under section 80G(5)(vi) of the Income Tax Act, 1961, from the date of application. 6. In the result, appeal of Assessee is allowed. 5.1. In view of the above following the order of the Tribunal in the case of BVP (supra), we set aside the impugned order and direct the Ld. CIT(E), New Delhi, to grant approval/exemption to the assessee under Section 80G(5) of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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