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2019 (6) TMI 1082 - AT - Income TaxExemption u/s.80G(5)(vi) - CIT(E) has rejected the recognition u/s 80G by mentioning that charitable activities are not carried out by the assessee - grant of registration u/s 12AA already done - HELD THAT:- Prima facie, the CIT(E) has rejected the recognition u/s 80G by mentioning that charitable activities are not carried out by the assessee. We found that the CIT(E) has granted registration u/s 12AA to the assessee and the ld.R has furnished copy of registration u/s 12AA of the Act dated 27/09/2018. 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 decided in M/S. KUNCHAM MOHAN RAJ AND MANJULA CHARITABLE TRUST VERSUS THE COMMISSIONER OF INCOME TAX (EXEMPTION) , BENGALURU. [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 of the Actin 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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