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2017 (9) TMI 527 - HC - Income TaxRefusal for approval under Section 80G - registration under Section 12A is still valid - date of filing of Application in form 10G - Held that:- The Tribunal, in examining the legality and validity of the order of the Commissioner, particularly in the factual background, correctly held that the Authority cannot refuse the approval under Section 80G as admittedly in the preceding years on the same activities and objects, approval under Section 80G was granted and the registration under Section 12A is still valid. It is in such circumstances and when the application was filed on 2nd November, 2011, but only partial compliance was made later on, it cannot be said that the date of making such compliance is the date of the Application. Every single compliance relating to the procedure was made and when the Revenue did not dispute that the registration under Section 12A is valid, that prior to the instant application the certificate under Section 80G was granted, then all the more, we do not think that the Tribunal's order raises any substantial question of law.
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