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2019 (4) TMI 1435 - ITAT DELHIApproval u/s 80G(5)(vi) - registration u/s 12A granted to assessee recently - request for approval under section 80G(5)(vi) is treated as premature - HELD THAT:- The issue is covered by the Order in the case of Bharat Bhushan Jain Charitable Trust vs. CIT (Exemptions), New Delhi [2019 (2) TMI 712 - ITAT DELHI] . In the present case also assessee has been granting registration under section 12A , therefore, Ld. CIT(E) was satisfied about the charitable activities carried out by the assessee and the objects of the assessee are charitable in nature. Therefore, assessee is entitled for approval under section 80G(5) - direct the Ld. CIT(E) to grant approval/exemption to the assessee under section 80G(5), from the date of application. - Decided in favour of assessee
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