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2019 (4) TMI 415 - AT - Income TaxApproval u/s 80G(5)(vi) - - assessee-society has been granted registration u/s 12AA - allegation that no activity have been carried out by the assessee-society - HELD THAT:- Since the assessee-society has been granted registration under section 12AA therefore, it is an admitted fact that assessee is established for charitable purposes having the objects which are charitable in nature. Therefore, even if no activity have been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G. Assessee-society is carrying out certain charitable activities, which have not been examined by the Ld. CIT(E). Therefore, the matter requires reconsideration at the level of the Ld. CIT(E). Further, the Ld. CIT(E) is not justified in holding that assessee-society failed to produce the instance of any donation received by the society because unless the assessee-society is granted approval under section 80G(5), nobody will provide donation to the assessee-society. - Decided in favour of assessee for statistical purposes.
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