Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1465 - AT - Income TaxGrant of registration u/s 80G(5)(vi) denied - genuineness of the activities for grant of approval under section 80G(5)(vi) of the Act cannot be verified - assessee was granted registration under section 12AA - HELD THAT:- The object of grant of recognition under section 80G is to promote charitable activities and to mobilize resources which can be generated by the assessee trust from the potential donors as well as public at large. Therefore, denial of recognition under section 80G merely for the fact that the activities have not been carried out by the assessee trust and thus cannot be verified is not appropriate. CIT(E) has not spelt out non-fulfillment of any of the conditions specified under section 80G(5) of the Act, therefore, it is not a case where any of the conditions specified for grant of approval have not been fulfilled by the assessee trust. - Decided in favour of assessee.
|