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2022 (11) TMI 883 - AT - Income TaxGrant of registration u/s 80G - CIT-E power to prescribe/impose any conditions - certain conditions as mentioned in column No. 10 of the impugned order passed in Form No. 10 AC not met - HELD THAT:- Issue decided in favour of assessee as relying on Chamber of Indian Charitable Trusts [2022 (11) TMI 840 - ITAT MUMBAI] as held CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well. Accordingly, this appeal also stands allowed. Needless to say, any violations of the conditions prescribed by the statute, will have consequence as sanctioned by law and our observation set out in Para 37 above shall apply with equal force in the context of this registration accorded by the Ld. CIT(E) u/s 80G of the Act as well. Accordingly, respectfully following the aforesaid decision, grounds raised by the assessee trust in the present batch of appeals are allowed.
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