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2019 (2) TMI 661 - AT - Income TaxCharitable activity - Grant of approval u/s 80G rejected - assessee has been granted registration under section 12AA - Held that:- Order u/s 80G(5) denying approval to the assessee cannot be sustained in Law. It is not in dispute that assessee has been granted registration under section 12AA by DIT (E) vide Order Dated 29.09.2018. CIT(E) was satisfied with the objects and activities of the assessee that it is meant for charitable purposes, therefore, different view cannot be taken while refusing the grant of approval under section 80G(5) - CIT(E) did not doubt the objects of the assessee and did not mention anything if assessee has violated any of the conditions of Section 80G(5). Considering the totality of the facts and circumstances of the case in the light of above decisions relied upon by the Learned Counsel for the Assessee, we are of the view that assessee is entitled for approval under section 80G(5) from the date of application. We, accordingly, set aside the impugned Order and direct the CIT(E), Chandigarh, to grant approval to the assessee under section 80G(5)(vi) - Decided in favour of assessee.
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