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2012 (10) TMI 442 - ALLAHABAD HIGH COURTRefusal to grant renewal u/s 80-G - ITAT allowed the claim as registration of assessee trust u/s 12-AA is still subsisting - Held that:- The object of Section 80-G moves further and beyond registration under Section 12-AA to provide for deductions in respect of donations to certain trusts/charitable institutions. Once the registration under Section 80GG has been granted, for which the registration under Section 12-AA is also necessary, the renewal cannot be refused, unless any material, which may either be withheld or concealed, has come to the notice of the Commissioner or that the Commissioner, on examining of the application of funds or income come to a conclusion, that the income has been used for the purposes other than the purposes for which the registration under Section 80GG was granted. As the registration under Section 12-AA has not been cancelled in the present case and the application for allowing benefit under Section 80-G was also allowed in the previous years. The trust has not added any new object in the trust deed nor there is any material by way of balance sheet or the utilisation of the income of the trust to come to a conclusion that activities which are not for charitable purpose the order of the Tribunal does not suffer from any error of law - in favour of assessee.
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