TMI Blog2009 (12) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... any reason to interfere in it - appeal of the assessee dismissed. - IT APPEAL NO. 400 (DELHI) OF 2009 AND C.O. NO. 24 (DELHI) OF 2009 - - - Dated:- 18-12-2009 - RAJPAL YADAV AND K.G. BANSAL, JJ. R.B. Mathur for the Appellant. Ms. Anusha Khurana for the Respondent. ORDER Rajpal Yadav, Judicial Member. - The assessee is in appeal before us against the order of the learned Commissioner dated 1-1-2009, whereby he rejected the application of the assessee for renewal of exemption under section 80G of the Income-tax, 1961, from 1-4-2008. 2. The brief facts of the case are that the assessee has alleged itself a charitable trust established on 12-1-2006, for attaining aims and objects enumerated in clause 5 of the trust dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner in paragraph 4 of the impugned order. 4. The assessee in response to the query of the learned Commissioner filed written submission on 24-12-2008 and the learned Commissioner has extracted the relevant portion of the written submission in paragraph 5 of the impugned order. On a detailed analysis of the aims and objects of the assessee coupled with its explanation in the light of two decisions of the Hon ble Supreme Court rendered in the cases of Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 and Upper Ganges Sugar Mills Ltd. v. CIT [1997] 227 ITR 578, the learned Commissioner observed that most of the aims and objects taken by the assessee are having such wide amplitude which cannot be said that they are f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses to renew such exemption. He further contended that after the decision of the Hon ble Supreme Court in the case of Upper Ganges Sugar Mills Ltd. ( supra ) the assessee could spend 5 per cent of its donation on religious purpose but in the present case the assessee has not spent anything on religious activities rather it is running an institute which is imparting training to the girls in the field of stitching, sewing, etc. He further submitted that the accounts of the assessee are duly audited. Its aims and objects are of charitable nature. Hence its application ought to have been not rejected. 6. The learned Departmental representative on the other hand relied upon the order of the learned Commissioner. She pointed out that profi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... institution. If that be held then donations made to them were not eligible for deduction under section 80G in the assessment year 2009-10. To safeguard the interest of bona fide donors it has been provided in clause ( vii ) of section 80G that if any institution has been allowed exemption under section 80G(5)( vi ) upto 31-3-2008 then the same will be deemed to be renewed for the financial year 2008-09, i.e., assessment year 2009-10 any donation made to such institution by donors in the financial year 2008-09 shall be eligible for deduction from total income. It does not canvass that deemed approval to the assessee would flow automatically. The case of the assessee for grant of exemption under section 80G has to be decided independently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails available on the record, it seems that the learned Departmental representative has rightly pointed out that accounts of the assessee do not correlate with any charitable action. Jt has taken all possible charitable activities in its aims and objects but not carrying out any single one practically. As far as the argument of learned counsel for the assessee is that exemption under section 80G was granted by the learned Commissioner upto 31-3-2008, and no change has taken place, therefore it should have not been denied the renewal is concerned, we have gone through the order dated 17-9-2007. This approval is on a cyclostyled proforma. Without touching a single object of the assessee we are at a loss to understand what objects and aims we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
