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2019 (4) TMI 1289 - ITAT BANGALORERecognition u/s 80G rejected - charitable activities are not carried out by the assessee - grant of registration u/s 12AA - HELD THAT:- We found that the CIT(E) has granted registration u/s 12AA of the Act to the assessee and proof was furnished with copy of registration u/s 12AA of the Act dated 25/07/2018. We found that when the registration u/s 12AA of the Act was granted by the CIT(E) after verifying and satisfying requisite conditions complied by the assessee which is not disputed by the revenue and therefore, the assessee is eligible for recognition u/s 80G of the Act. As relying on M/s.Kuncham Mohan Raj & Manjula Charitable Trust [2019 (3) TMI 1163 - ITAT BANGALORE ] restore this disputed issue to the file of the CIT(E) to adjudicate afresh granting of recognition u/s 80G in the light of grant of registration u/s 12AA and further the assessee should also be provided an adequate opportunity of hearing and shall cooperate in submitting information for early disposal of the application filed for recognition u/s 80G of the Act and allow the grounds of appeal for statistical purposes.
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