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2018 (2) TMI 1770 - ALLAHABAD HIGH COURTGrant of approval u/s 80G - proof of genuineness of charitable activity - Tribunal recorded that the condition regarding approval of the trust under Section 80G(5) are satisfied - Held that:- Tribunal while examining the matter has recorded findings to the contrary that approval under Section 80G was renewed for the period 01.04.2001 to 31.03.2003 - the application u/s 80G was accompanied by income and expenditure account for financial years 2006-07, 2007-08 and 2008-09 and the accounts reflected that the assessee had been carrying on charitable activities by way of providing food to the poor, medical aid and blankets and clothes to them. It also recorded that the trust had been registered under Section 12A and the registration has not been withdrawn till date. Assessee had necessarily satisfied the condition for the grant of a certificate under Section 12A of the Act which require that the objects of the society which seeks to be declared as a charitable had to satisfy that the aim and objects are charitable in nature and secondly that the activities are genuine. The Tribunal, therefore, taking into account that for at least three years details have been provided to show that the charitable activities were being carried on and also in view of the fact that the registration under Section 12-A of the Act continued in favour of the assessee, the order passed by the Commissioner was not justified. - Decided in favour of assessee.
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