TMI Blog2012 (8) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ces from the earlier years when the approval and recognition u/s 80G was granted and certificate has been issued. thus, matter should be restored back to the file of the DIT(E), who will not only consider the submissions of the assessee but also examine the conditions as laid down u/s 80G(5) - Decided in favor of assessee for statistical purposes. - ITA No.3565/Mum/2011 - - - Dated:- 15-6-2012 - SHRI G.E. VEERABHADRAPPA, AND SHRI AMIT SHUKLA, JJ. Appellant by: Mr. Madhur Agrawal Respondent by: Mr. M. Murali O R D E R PER AMIT SHUKLA (J.M.) : This appeal has been filed by the assessee against the order dated 1-3-2011, passed by the Director of Income Tax (Exemption), refusing the renewal of certificate under Section 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le activities for the benefit of public at large and, hence, approval under Section 80G cannot be granted to the assessee trust. 4. Learned AR on behalf of the assessee submitted that in the earlier years certificate under Section 80G has been granted and this was the case of fourth renewal and there has been no change in facts and circumstances of the case and also in the objects of the assessee trust. Even the registration under Section 12A has not been withdrawn. He further submitted that as regards, DIT s allegation that charitable activities has not been carried out for the last 3 years, is not correct as the assessee vide letter dated 12-2-2011 had explained not only its charitable activities as per its objects but also the nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various, literature on the TAD- LEAFS (known as Tadpatra), manually by inscribing on the Tadpatras. The inscribing on Tadpatras also is a specialized act for which skilled artisans are required. This art is dying slowly. By recording of the manuscripts on Tadpatras, the trust is preserving the heritage at the same time helping in reviving a dying art of writing on Tadpatras. For this purposes, the trust has deployed various artisans in the rural areas of Orissa to do this job. This literature is preserved in various libraries throughout India. The trust is thus preserving Indian heritage and making it available to general public. In the process of carrying out the objects, the trust has to employ a number of people. The artisans engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unless, the conditions mentioned in sub section 5 of Section 80G are not violated, refusal for grant/recognition under section 80G cannot be made. The sole reason given by him is that the activities of the trust has not been carried out in last three years. This cannot be the sole criteria for refusing the renewal under section 80G, firstly, examining of conditions laid down in Section 80G(5) is essential and secondly, whether there has been any change in facts and circumstances or change in objects from the earlier years. The assesee s submissions as have been made vide letter dated 22-2-2011 which has been incorporated above, has a vital bearing in this case, which has not been considered at all. There is also no material on record to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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