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2020 (9) TMI 960 - AT - Income TaxExemption u/s 11 - registration u/s 12AA and approval u/s 80G denied - assessee has not carried out any charitable activities - Whether grant of registration u/s 12AA does not automatically lead to the approval u/s 80G? - HELD THAT:- CIT DR, had raised some objection to activities and sought to justify the act of the CIT exemption. In our view the order impugned before us is conspicuous silent on the carrying out of the activities by the assessee rather the order has not dealt with any of the activities carried out by the assessee. The interest of justice requires that the ld. CIT(E) should examine the documents (already on record) mentioned hereinabove and other documents which according to the assessee shows that, the assessee was involved in its own capacity of doing the charitable activity . For the purposes of granting the registration, if the CIT exemption on examination of the document satisfy that the assessee was involved in carried out a charitable activities then the CIT(E) individually as well, then the CIT exemption, shall assess the impact of carrying out of these activities and also contributing substantially to other trust for carrying out of the charitable activities in accordance with law. CIT exemption shall also examine in other attending Circumstances Like the major activities of the charitable work carried out by the other charitable institute and only part of it were carried out by the assessee by doing three activities namely i) Warne Baby Fold ii) Salaam Balaak Trust iii) Jeevan Dhara Trust. - Decided in favour of assessee for statistical purposes.
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