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2014 (1) TMI 1812 - AT - Income TaxRejecting Application in Form 10G - Renewal of exemption for donations u/s80G - Held That:- Due to pendancy of some procedural requirements in the application we can't deny renewal of exemption u/s80G. Therefore we hold that the assessee has filed the valid application on 02-11-2011 and for considering the approval u/s. 80G the same date is to be taken into consideration. Examining the nature of the activity - Held That:- As per the case of Sonepat Hindu Educational & Charitable Society (supra) submits that so far as the nature of the activities of the assessee are concerned, the assessee cannot be refused the approval u/s. 80G as admittedly in the preceding years on the same activities and objects, the assessee has been granted approval u/s. 80G and the registration u/s. 12A is still valid. Moreover, the assessee’s case is also squarely covered by the decision of Hon'ble High Court of Gujarat in the case of N.N. Desai Charitable Trust Vs. CIT, 246 ITR 452 (Guj). We, therefore, allow the appeal filed by the assessee and direct the CIT-II, Pune to grant the approval u/s. 80G w.e.f. 02-11-2011.- Decided in favor of assessee.
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