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2020 (2) TMI 423 - AT - Income TaxExemption u/s 80G - assessee is running educational institutions by charging fees from the students - HELD THAT:- Observing that both the assessee(s) are running with the main object of carrying out charitable activities as provided u/s 2(15) of the Act and also since Ld. CIT(Exemption) failed to prove that assessee has not fulfilled the conditions u/s 80G(5) (i) to (iv) of the Act, we find no justification in the order of CIT(Exemption) denying approval u/s 80G5(vi) of the Act to both the assessee(s). We accordingly set aside the order of Ld. CIT(Exemption) and direct him to reconsider the application of the assessee(s) u/s 80G of the Act and grant the approval u/s 80G5(vi) of the Act to both the assessee(s) namely M/s Krishna Avanti Educational Society and M/s. Avantika Krishi Gauraksha Trust.
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