2022 (5) TMI 686 - ITAT DELHI - Income Tax

Head Note / Extract:
Exemption u/s 11 - refusing to grant registration U/s 80G - registration u/s 12AA is already granted - HELD THAT:- As decide in own case [2016 (2) TMI 460 - ITAT DELHI] wherein specific direction was given to the Ld. CIT(E) to grant registration U/s 80G of Income Tax Act to the assessee trust. Commissioner of Income Tax, Departmental Representative was present for Revenue, at the time of hearing. We heard him. He could not justify the rejection of assessee’s application for registration u/s 80G(5) of Income Tax Act; having regard to specific direction given in the aforesaid order - Neither side has brought any materials for our consideration, to persuade us to take a view different from the aforesaid order of Co-ordinate Bench of ITAT, Delhi Thus direct the Ld. CIT(E) to grant registration to the assessee u/s 80G(5) - Decided in favour of assessee.