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2023 (4) TMI 360 - AT - Income TaxApplication u/s. 80G(5) (vi) r.w.s. 11AA rejected - genuineness of charitable activity could not be established for the reason that appellant was charging fee from the participants and most of the expenses are by way of cash - registration was issued u/s 12AA - HELD THAT:- As a matter of fact for subsequent years the permission was granted showing that the genuineness of charitable activity was considered established for following years also. This all shows arbitrary exercise of the statutory power vested under the Act for passing the impugned order. On the contrary, the ld CIT(E) failed to follow or distinguish, the settled position of law that if registration was issued u/s 12AA of the Act then the natural consequence should have been to grant permission under Section 80G of the Act. As relying on BHARAT VIKAS PARISHAD MAHARANA PRATAP NYAS [2019 (2) TMI 661 - ITAT DELHI] CIT(E), New Delhi is directed to grant approval to the assessee under section 80G(5)(vi) of the Income Tax Act, 1961, for the relevant year, from the date of application.
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