TMI Blog2014 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, he is also required to see whether the conditions given in sub–section 5 of section 80G, has been fulfilled or not - DIT(E) has also not examined the assessee’s contention that it has carried out the charitable activities from the financial year 2010–11, wherein it has received the donation and also utilised it for the medical aid – thus, the matter is liable to be remitted back to the DIT(E) for fresh examination in accordance with the conditions laid down in sub–section 5 of section 80G – Decided partly in favour of Assessee. - ITA No. 1637/Mum./2011 - - - Dated:- 13-6-2014 - Shri D. Karunakara Rao And Shri Amit Shukla,JJ. For the Petitioner : Mr. K. Gopal For the Respondent : Mr. Santosh Kumar ORDER Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010. The DIT(E), however, held that the trust has not carried out any activity for the last three years and has not debited any expenditure in the income and expenditure account. He held that the provisions of section 80B, have been introduced with an intention of carrying out charitable activities and to help needy and poor public. Since no activity has been carried out by the assessee trust, the granting of approval under section 80G, gets defeated. He also referred and relied upon the two decisions of Patna High Court in Madani Musafir Khana Welfare Society v/s CIT, [2003] 264 ITR 481 (Pat.) and Vishwa Buddha Parishad v/s CIT, [2003] 264 ITR 357 (Pat.). Accordingly, he rejected the assessee s application for approval under section 80G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent years, the assessee carries out its charitable activities, then it may apply for approval for the subsequent period. 5. We have carefully considered the rival contentions and perused the material available on record. The assessee has been recognised as charitable trust under section 12A, by the Department. The assessee s application for grant of certificate under section 80G, has been rejected on the ground that no charitable activities has been carried out during the last three years. The assessee s case has been that it has not received the donation during this period and, therefore, no such charitable activity could be carried out. The conditions for granting of approval of section 80G, has been provided in sub section 5 of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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