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2019 (1) TMI 2042 - AT - Income TaxRejection of Application u/s. 80G - assessee has been granted registration u/s. 12AA and the registration continues till date and the aforesaid registration has not been cancelled by the Commissioner of Income Tax - HELD THAT:- We find that the Agra Bench of the Tribunal in the case of Dr. Gyanendra Goel Foundation [2018 (3) TMI 1893 - ITAT AGRA] after relying on the decision of Hiralal Bhagwati [2000 (4) TMI 14 - GUJARAT HIGH COURT] in similar circumstance has held that when the CIT has granted registration u/s. 12AA after examining genuineness of activities of Trust, and the registration granted has not been revoked or cancelled then it is not proper for CIT to reject application of Trust for benefit of exemption u/s. 80G by holding that the activities of the Trust were not genuine. Before us, the Revenue has not pointed out any contrary binding decision nor has placed any material on record to demonstrate that the aforesaid decision of Agra Bench of Tribunal has been set aside by the higher judicial forum - We therefore set aside the order of LD. CIT and direct the granting of approval to assessee u/s. 80G of the Act. Thus the grounds of the assessee are allowed.
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