2018 (12) TMI 220

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..... ivities during the financial years 2005-2006, 2006-2007, 2007- 2008 except for a negligible amount of donations made to other persons. Therefore, the application for renewal of recognition under Section 80-G was rejected. The same was challenged before the Tribunal by the assessee. The Tribunal by its order dated 18-2-2010 expressed a doubt as to whether the assessee is entitled even for the benefit under Section 11. Therefore, the matter was remanded. Consequently, the Commissioner having re-considered the matter cancelled the registration under section 12-A of the Act. Aggrieved by the same, the assessee approached the Tribunal with effect from assessment year 2009-10. The Tribunal by the impugned order, set aside the order of DIT (Exempt .....

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..... consideration in this appeal:- "i) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the withdrawal of registration granted under Section 12-A of the Act is not correct?" The learned counsel for the revenue contends that the Tribunal committed an error in firstly coming to the conclusion that whether the assessee indulged in charitable activity and whether the income therefrom is eligible for exemption can be considered only during the assessment proceedings is incorrect. The finding of the Tribunal that the Director of Income-Tax (Exemption) was not right in withdrawing the registration granted under Section 12-A of the Income Tax Act, is also erroneous. He submitted that the substantial q .....

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..... r purpose or not, could be considered only during the assessment proceedings. Considering of the application is quite different from the assessment of the income of the assssee. Therefore, at this stage, it is suffice to hold that the conditions for grant of exemption have been satisfied by the assessee. The Tribunal was justified on facts and in law to pass the impugned order. Under these circumstances, we concur with the view of Tribunal. Consequently, following the aforesaid Judgment of this Court, we are of the considered view that the Tribunal was justified in coming to the conclusion that the assessee is entitled for registration under Section 12-A of the Act. Hence, the substantial question of law is answered in favour of the asse .....

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