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2018 (10) TMI 1384 - PUNJAB AND HARYANA HIGH COURTGrant of approval u/s 80G (5)(vi) - Procedure for registration - Tribunal took into consideration the fact that the assessee-society has already been granted registration u/s 12AA of the Act and its activities have been found to be charitable thus allowed approval u/s 80G (5)(vi) - Held that:- It is pertinent to note that while granting registration under Section 12AA of the Act, Commissioner of Income Tax, Faridabad considered the fact that the assessee-society was engaged in providing training of art and painting to under privileged children. It was further held that raising of funds from sale of art work was only incidental to main activity of the appellant. The Tribunal noted the fact that CIT(E) had not raised any question regarding the genuineness of the activity of the assessee-society. No doubt registration under Section 12AA of the Act by itself would not entitle the assessee for approval under Section 80G of the Act but in the absence of any dispute regarding the aim and objects of the assessee Society, denial of approval under Section 80G of the Act cannot be sustained. Appellant has neither been able to show that the view taken by the Tribunal is erroneous nor produce any material on record to show that the view taken by the Tribunal is legally unsustainable. - decided against revenue
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