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2019 (5) TMI 1200 - HC - Income TaxGrant of approval u/s 80G rejected - registration u/s 12AA which still continues - benefit u/s 11 of the Act was allowed to the assessee - HELD THAT:- Assessment of the assessee for the A.Y. 2012-13 was completed u/s 143(3) wherein the benefit u/s 11 was allowed by AO. The assessee had filed its return of income for the A.Y. 2016-17 on 8.10.2016 declaring its income as 'Nil' by claiming exemption u/s 11 for whole of the income. There was no violation on the part of the assessee which could lead to the withdrawal of registration u/s 12AA. Once the assessee was established as charitable institution by the revenue authorities at the time of granting registration u/s 80G, it cannot be denied registration u/s 80G. It was recorded by the Tribunal that as per Circular dated 27.10.2010, the registration was deemed to have been extended in perpetuity had the registration expired on or after 1.10.2009, but due to technical reason, the registration u/s 80G of the Act was not deemed to have been extended. Accordingly, the Tribunal vide order dated 26.9.2017 (Annexure A-2) directed the CIT(E) to allow the assessee registration u/s 80G from the date of application. No illegality or perversity could be pointed out by learned counsel for the revenue in the findings recorded by the Tribunal which may warrant interference by this Court. No question of law - Decided against revenue
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