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2019 (1) TMI 159 - HC - Income TaxCharitable activities - renewal of approval u/s 80G denied - trust is carrying on charitable activities for running a home for Orphans and Widows without producing a certificate issued by the Orphanages and other Charitable Homes (Supervision and Control) Act, 1960 - Held that:- There was no material to show that the trust was not carrying on charitable activity and the renewal application was rejected on the ground that the registration has not been obtained on the Provisions of The Orphanages and Other Charitable Homes (Supervision and Control) Act, 1960. Merely because registration was not obtained into the Act will hipsofacto resulting in conclusion that assessee is not continuing charitable activity. Therefore, we find no error in the order passed by the Tribunal. The appeal filed by the Revenue is dismissed
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