TMI Blog2018 (2) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... ies would clearly be included to be covered under the provisions of Section 2 (15) of the Act and in view of that the benefit of Section 80-G (5) (vi) would also enure to the assessee. In a recent division Bench judgement of this Court in the case of CIT vs. Shri Balaji Samaj Vikas Samiti (2018 (2) TMI 769 - ALLAHABAD HIGH COURT) a similar question arose with regard to charitable activities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee on the sole ground that the assessee had been granted registration u/s 12-A of the IT Act previously, when the fact remains that Section 12-A and Section 80-G are entirely exclusive of each other and grant of registration u/s 12-A of the IT Act, 1961 to a particular institution does not make it impending upon the CIT to grant exemption u/s 80-G also to the said Trust/Association compulsori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of charitable activities as laid down under Section 2 (15) of the Act. The assessee was involved in animal care and was incurring expenses towards animal care such as food, medical etc. The Tribunal has rightly upheld the contention of the assessee that the activities being carried out by it would qualify as charitable activities in view of the proviso to Section 2(15), which read as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 2010 second proviso to Section 2(15) of the Act was inserted with retrospective effect from 1.4.2009. It was reads as below:- Provided further that the first proviso shall not apply if the aggregate value of the receipts from the activities referred to therein is ten lakh rupees or less in the previous year; (emphasis supplied) Also, by Finance Act, 2012, sub-Section (8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of Section 2 (15) of the Act and in view of that the benefit of Section 80-G (5) (vi) would also enure to the assessee. In a recent division Bench judgement of this Court in the case of CIT vs. Shri Balaji Samaj Vikas Samiti (Income Tax Appeal No.49 of 2014) a similar question arose with regard to charitable activities and this Court took a view that where the amount of less t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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