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2014 (12) TMI 12 - HC - Income TaxGrant of recognition u/s 80G - Rejection of application of registration u/s 12A – Object of Trust charitable or not –Held that:- It is open to the revenue to cancel the registration invoking sec. 12AA(3) of the Act, if it is satisfied that the activities of the Trust are not genuine and not being carried out in accordance with the objects of the Trust – Thus, the application filed under sec.12A for registration was granted by its order dated 10/7/2009 - In the meanwhile the assessee had filed an application before the Director of Income Tax seeking recognition u/s 80G of the Act - As the application filed for registration u/s 12A had been rejected, the application came to be dismissed by the Director of Income Tax – both the provisions are exclusive - In order to get recognition u/s 80G, mere registration u/s 12A is not sufficient - the assessee has to satisfy the requirement mentioned u/s 80G - Though grant of registration u/s 12A is a condition precedent, unless the conditions stipulated in sec.80G are fulfilled, the recognition u/s 80G cannot be granted – thus, the order of the Tribunal to that extent is set aside and the matter is remitted back to the DIT for consideration of the application for recognition u/s 80G – Decided in favour of revenue.
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