TMI Blog2010 (5) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... r grant of renewal of registration under section 80G on the ground that the activity of providing training of various professional courses like training of sewing, weaving and music and adult education as well as preliminary education upto nursery do not fall within the purview of definition of charitable activity under section 2(15) of the Income-tax Act, 1961, and thus, the assessee not being engaged in the charitable activity is not entitled to get renewal of 80G certificate and it is mentioned by the learned Commissioner of Income-tax that her decision is supported by the decision of the Kerala High Court in the case of Self Employers Service Society v. CIT [2001] 247 ITR 18. 3. As against that it is the case of the assessee tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is being fulfilled with the help of donation by the members of the society and help in kind received from the persons desirous of helping the poor. Therefore, the remark of the learned Commissioner of Income-tax is that the assessee is engaged in the business activity is based on wrong presumptions. All the balance-sheets of the previous years were filed before the learned Commissioner of Income-tax. Thus, it is the grievance of the assessee that refusal to grant renewal of certificate under section 80G is against the provisions of the Act. 5. None was present on behalf of the assessee. As this issue is small, we proceed to decide this appeal ex parte qua the assessee after hearing the learned Departmental representative. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not correct. Rather the assessee has submitted all the documents as contended in the grounds of appeal. Therefore, we find no justification in non-grant of renewal of certificate under section 80G. Therefore, we direct the learned Commissioner of Income-tax to grant renewal to the assessee under section 80G. 7. The case law relied upon by the learned Commissioner of Income-tax in the case of Self Employers Service Society ( supra ) does not apply to the facts of the present case as in that case the petitioner society did not do any charitable work during the relevant period and the activity of that society was for the purpose of generating income for the members of the society and thus, it was held that society was not entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
