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2018 (7) TMI 1729 - RAJASTHAN HIGH COURTApproval u/s 80G(5) - eligibility - applicant has not commenced significant charitable activity as per its objects - Held that:- As per Rule 11AA(5), The Commissioner may reject the application for approval, after recording the reasons for such rejection in writing, where he satisfied that one or more conditions laid down in clauses (i) to (v) of Sub-section (5) of Section 80G are not fulfilled. From the above statutory provisions it is clear that the Commissioner can reject the application for approval if he is satisfied that one or more conditions laid down in clauses (i) to (v) subsection (5) of section 80G are not fulfilled. In the present case, Ld. CIT has not recorded any reason that the assessee has failed to fulfill the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled. Under these undisputed facts, we are unable to affirm the view of the Ld. CIT, therefore, we direct him to grant approval u/s 80G(5) of the Act. - decided in favour of assessee
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