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2004 (1) TMI 29 - HC - Income TaxPetitioner is a charitable trust registered under section 12A applied for renewal of recognition under section 80G(5) to the Director of Income-tax (Exemption) and the Director of Income-tax has rejected the renewal sought for by the petitioner - the authority has to look into the object of the institution and also the facts and circumstances of each case to satisfy itself with regard to the charitable character and with regard to its activities in terms of section 80G read with rule 11AA of the Rules. Only on being satisfied with the objects, registration of renewal is permissible in terms of the facts available on record under section 80G of the Act. In the case on hand, I have already ruled that the authority is correct on the facts and it cannot be said that any case as such is made out by the petitioner. In these circumstances, I do not find any justifiable grounds to interfere with a well-reasoned order of the authority on facts. – Petition rejected
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