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2015 (9) TMI 707 - AT - Income TaxApproval under section 80G(5)(vi) - DIT (E) granting approval subject to the condition that such approval shall be given effect only after the amendment to the trust deed is carried out through civil court - Held that:- Assessee has fulfilled all the conditions of clauses (i) to (v) of section 80G(5) and has also made necessary amendment to clause 3.2 of the trust deed confining its activity to India. That being the case, in our view, there is no occasion for the learned Director of Income-tax (Exemptions) to observe that the approval under section 80G(5)(vi) would be effective only from the date the amendment to the trust deed is effected through the civil court having jurisdiction over the matter. In our view, such observation of the learned Director of Income-tax (Exemptions) is not strictly in compliance to the directions of the Income-tax Appellate Tribunal in the order dated February 3, 2012. It is also relevant to note that the learned Director of Income-tax (Exemptions) is also satisfied that the assessee is eligible for approval under section 80G(5). As far as the decision of the hon'ble Supreme Court in the case of CIT v. Kamla Town Trust [1995 (11) TMI 1 - SUPREME Court] it is relevant to mention that the hon'ble Andhra Pradesh High Court in the case of DIT (Exemptions) v. Ramoji Foundation [2015 (2) TMI 900 - ANDHRA PRADESH HIGH COURT ] taking note of the said decision has held that in a case where the trust is empowered under the trust deed to make amendment there is no need to approach civil court. - Decided in favour of assessee.
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