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Association for Awareness on Rural and Tribal Health Institute Rajahmundry Versus CIT, Rajahmundry

2016 (8) TMI 599 - ITAT VISAKHAPATNAM

Grant of recognition u/s 80G denied - assessee society is not maintaining the addresses of the donors - Held that:- The assessee society again applied for recognition u/s 80G of the Act in form no.10G dated 20.12.2011 filed on 1.2.2012. The Ld. Commissioner after considering the detailed submissions filed by the assessee, he has pointed out that in the Memorandum of Association of assessee society, winding up clause was missing. We find that this is not material to grant recognition u/s 80G of t .....

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he details of the donors, to pass an order de-novo, in accordance with law after being given a reasonable opportunity of being heard. In view of the above, we set aside the order passed by the Ld. Commissioner and direct him to consider the details filed by the assessee and pass orders in accordance with law. - Decided in favour of assessee for statistical purposes.. - I.T.A. No. 352/Vizag/2012 - Dated:- 17-6-2016 - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant Member App .....

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y, the assessee society has also applied for granting recognition u/s 80G of the Act and the same was also granted by order dated 30.3.2007 by Ld. Commissioner, Rajahmundry. Subsequently, the assessee has applied for renewal to grant recognition u/s 80G of the Act. The same was rejected by the Ld. Commissioner, Rajahmundry. Again, the assessee has filed an application in form no.10G for registration u/s 80G of the Act on 1.2.2012. The CIT by order dated 16.7.2012 rejected the recognition u/s 80G .....

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ee has submitted that all the addresses of the donors are available with assessee and he may be permitted to file the same before the Ld. Commissioner. On examination of the same, recognition u/s 80G of the Act may be granted. The Ld. D.R. has not raised any objection. 4. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. The assessee is a charitable organization and the registration u/s 12AA of the Act has been granted .....

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