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2018 (11) TMI 1817 - AT - Income TaxDenying the registration u/s 80G(5)(vi) - appellant- society is registered u/s 12A - CIT(E) has rejected the application moved by the assessee u/s 80G on the ground that the assessee is not engaged in any charitable purpose, whereas the assessee society is formed for charitable purposes and it is engaged in charitable activities as per its bye law - HELD THAT:- In Hiralal Bhagwati [2000 (4) TMI 14 - GUJARAT HIGH COURT] rightly relied on by the assessee, it has been held that once registration 12A of the Act stands granted, the application u/s 80G(5) cannot be rejected In the present case, it remains undisputed that the registration granted u/s 12A(a) of the Act w.e.f. 01.04.2008, vide order dated 22.09.2008, passed by the ld. CIT, continues hitherto. As such, the ld. CIT(E) has erred in rejecting the assessees application u/s 80G(5) of the Act. The order under appeal is, therefore, reversed. The application filed by the assessee u/s 80G is allowed.
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