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2012 (10) TMI 242 - AT - Income TaxRenewal of Approval u/s 80G - Assessee runs an educational Institution and enjoyed continuous registration u/s. 12AA of the IT Act and is also registered under the Societies Registration Act. In earlier year, it was also granted approval u/s. 80G(5) of the IT Act. The assessee filed required documents and satisfied the requirements u/s 80G. Held that:- Issue of donation is not relevant for extension of renewal u/s 80G(5) of the IT Act. As decided in case of [Gaur Brahmin Vidya Pracharini Sabha. Versus Commissioner Of Income-Tax. 009 (9) TMI 81 - ITAT DELHI-B], if the institution is established for educational and charitable purpose, registration u/s 80G cannot be denied – in favour Of assessee.
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