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2019 (8) TMI 511 - HC - Income TaxApproval u/s 80G(5) - charitable activity u/s 2(15) - whether registration u/s 12A/12AA is a pre-requisite for grant of approval u/s.80G ? - HELD THAT:- The inquiry for the purpose of grant of approval u/s 80G relates to, whether the trust is registered u/s 12A, whether it is a trust wholly for charitable purpose or religious purpose and whether the income received by it is liable to be considered u/s 11. In the case on hand, indisputably, the assessee has not produced any certificate of registration u/s 12A . In the absence of such a certificate, whether the Appellate Tribunal could have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G ? - In our opinion, the answer has to be in the negative. Even for the purpose of registration of charitable or religious trust, the application has to be accompanied by self-certified copy of the order granting registration u/s 12A or Section 12AA, as the case may be. At the same time, even if there is an order rejecting the application for grant of registration u/s 12A or Section 12AA, the same has to be annexed along with the application under Rule 17A. The Appellate Tribunal, instead of addressing itself on the aforesaid issue, straightway looked into Section 2(15). Section 2(15) of the Act merely defines the term 'charitable purpose'. The issue in the present case is with regard to the grant of approval u/s 80G in the absence of any valid registration certificate u/s 12A. Once a charitable trust is registered u/s 12A, the question whether the assessee – Trust is for charitable purpose need not be gone into. Indisputably, in the case on hand, the charitable trust is not registered u/s 12A. The order passed by the Appellate Tribunal is not sustainable in law. This Tax Appeal succeeds and is hereby allowed. The impugned order passed by the Income Tax Appellate Tribunal is hereby quashed and set-aside. The two substantial questions of law formulated in the present Tax Appeal are answered in favour of the Revenue and against the assessee.
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