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The Commissioner of Income Tax II, Pune Versus National Education Foundation, Pune

2017 (9) TMI 527 - BOMBAY HIGH COURT

Refusal for approval under Section 80G - registration under Section 12A is still valid - date of filing of Application in form 10G - Held that:- The Tribunal, in examining the legality and validity of the order of the Commissioner, particularly in the factual background, correctly held that the Authority cannot refuse the approval under Section 80G as admittedly in the preceding years on the same activities and objects, approval under Section 80G was granted and the registration under Section 12 .....

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do not think that the Tribunal's order raises any substantial question of law. - Income Tax Appeal No. 1735 of 2014 - Dated:- 4-9-2017 - S. C. Dharmadhikari And Prakash D. Naik, JJ. Mr. Sham V. Walve for the Appellant Ms. Lucy Massey for the Respondent ORDER P. C. 1. This Appeal challenges the order of the Tribunal dated 27th January, 2014 in Income Tax Appeal No.1562/PN/2012. 2. The assessee was in Appeal before the Tribunal challenging the order passed by the learned Commissioner of Income Tax .....

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tution or fund referred to in Sub-clause (iv) of Clause (a) of Subsection (2) of Section 80G, only if it is established in India for a charitable purpose and if it fulfills the conditions laid down in Subsection (5). It is urged that in the present case, the condition no.(vi) in relation to donations made after 31st March, 1992, the institution or the fund is for the time being approved by the Commissioner in accordance with Rules made in this behalf. 5. In the instant case, the facts are that t .....

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n was not accompanied with the copies of the financial statements for the years ended 31st March, 2010 and 31st March, 2011, but had attached a financial statement for the years 2006-2007, 2007-2008 and 2008-2009. The Commissioner also observed that the application was not accompanied by any notes on activities carried out during the three preceding years. The Commissioner, relying on Rule 11AA, observed that the requirement therein is mandatory and the assessee has not complied with the same. T .....

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by the Commissioner in paragraph 5.1 and though he held that the defects were rectified, that was done on 20th April, 2012. Hence, the Application in form 10G can be treated as filed on that day only. The Commissioner therefore, rejected the Application and certain reasons were assigned. 8. The Tribunal, in examining the legality and validity of the order of the Commissioner, particularly in the factual background, held that the Authority cannot refuse the approval under Section 80G as admitted .....

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