Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 954 - HC - Income TaxRenewal of Exemption under Section 80G denied - application was rejected on the ground that the assessee was forcing the parents of the students in the school to give donation. It was also alleged that the assessee had indiscriminately issued Certificate under Section 80 G of the Act - It appears from the orders dated 16th January, 2008 passed by the DIT that the DIT treated the said application for exemption filed by the respondent seeking exemption w.e.f. 1st April, 2007 - Held that:- While withdrawing first application, the assessee had sought liberty to file fresh application. In these circumstances, the presumption of the DIT that the second application was for the period started from 1st April, 2007 is totally fallacious. Mr. Aggarwal has also submitted a chart showing the period from which the assessee has been given exemption under Section 80G. It would be of interest to note that even for the period from 1st April, 2008 to 31st March, 2010 the assessee has already been granted exemption under Section 80G of the Act vide orders dated 31st December, 2008. This would also demonstrate that application which was preferred by the assessee seeking exemption was for the period from 1st April, 2006 to 31st March, 2008 and not for 1sat April, 2007 as the assessee would not like to keep the period from 1st April, 2006 to 31st March, 2007 in vacuum when the assessee has shown its due diligence in seeking exemption even for subsequent years.
|