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2023 (2) TMI 803 - ITAT VISAKHAPATNAMExemption u/s 11 - Charitable objects of the assessee society - denied registration u/s 12A - no charitable activity carried out by the assessee for grant of approval u/s 80G of the Act and rejected the application in Form No.10G - only grievance of the revenue is that the assessee has not started the activity on the date of filing of the application - HELD THAT:- We are of the firm view that without laboratory it is difficult to run a blood bank. There is no proof to establish that the assessee has been running a blood bank after issuance of license by the competent authorities. Therefore, we remit the matter back to the file of the CIT(E) to examine and grant 12A registration from the date of application, if the assessee is carrying the charitable activity from 13.12.2019, otherwise, the assessee is not entitled for grant of registration u/s 12A. Appeals of the assessee are allowed for statistical purpose.
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