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2012 (8) TMI 390 - AT - Income TaxRenewal of certificate u/s 80G - refusal on ground that applicant trust had not carried out any charitable activities in the last three years and had not incurred any expenditure - trust came into existence vide Trust Deed dated 17-11-1997 - this was the case of fourth renewal - no change in facts and circumstances of the case and also in the objects of the assessee trust - Held that:- Until and unless, the conditions mentioned in Section 80G(5) are not violated, refusal for grant/recognition u/s 80G cannot be made. Also, there is also no material on record to show that, what are the change in the facts and circumstances from the earlier years when the approval and recognition u/s 80G was granted and certificate has been issued. thus, matter should be restored back to the file of the DIT(E), who will not only consider the submissions of the assessee but also examine the conditions as laid down u/s 80G(5) - Decided in favor of assessee for statistical purposes.
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