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2019 (11) TMI 1393 - AT - Income TaxDenial of 80G registration - Proof of charitable activity u/s 2(15) - assessee has obtained certificate u/s 12A - HELD THAT:- It is observed that assessee has obtained certification under section 12A, which has not been rejected or disputed by Ld. CIT(E). However, in impugned order Ld.CIT(E) is not doubting objects of assessee and has not brought anything on record to establish any violation of objects on behalf of assessee. We are therefore of the view, that assessee should not have been denied registration under section 80G of the IT Act, 1961. We accordingly set aside this issue back to Ld.CIT(A) to consider application filed by assessee dated 16/10/18 in accordance with law.
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