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2015 (6) TMI 391 - AT - Income TaxApplication for renewal u/s.80G rejected - Held that:- It is an admitted fact that the 12A registration granted to the assessee is subsisting till date and the same has not been cancelled. The assessee trust was also granted the 80G benefit for the period from 01-04-2005 to 31-03-2009. The assessee has filed the audited accounts for the last 3 years and none of the objects of the trust are non-charitable in nature. Merely because some of the trustees who were present or past nurses have participated in the protest conducted by the Nurses Federation, the same in our opinion cannot be treated as an agitation by the trust itself. Further such agitation has not been declared illegal or anti national. We find the Delhi Bench of the Tribunal in the case of Mayo College Old Boys Association (2010 (11) TMI 933 - ITAT DELHI) while dealing with an identical issue has held that when the certificate granted to the assessee u/s.12A treating it as a charitable institution is subsisting and has not shown to have been withdrawn till date, then in that case, renewal of exemption u/s.80G(5) should not be denied to the assessee. - Decided in favour of assessee.
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