TMI Blog2019 (5) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome is concerned, the same can be very well examined by the AO at the time of framing assessment. We note that at the time of granting approval u/s 80G, only the object of trust is required to be examined and, therefore, assessee's application seeking approval u/s. 80G(5) could not be rejected on ground that the assessee society is not engaged in charitable activities. We set aside the order of the CIT and restore the matter to his file for readjudication of the request of the assessee for approval u/s 80G(5), as per law. - Appeal of assessee allowed for statistical purposes. - ITA No.78/LKW/2018 - - - Dated:- 16-5-2019 - SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER For The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his is not what is laid down by the law and the relevant material needs to be examined in the light of the provisions of the Act. 3. The submission of the ld. A.R. of the assessee before us was that, first the heading of the order passed by the ld. CIT (Exemptions) is not correct, as while deciding the application moved by the assessee for approval under section 80G of the Act, the heading of the order has been mentioned as order under section 12AA(1)(b)(ii) of the Act . Therefore, there was no application of mind by the ld. CIT(E) while deciding the application moved by the assessee for approval under section 80G of the Act. It was further contended by the ld. A.R. of the assessee that the assessee is a society providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Hiralal Bhagwati vs. CIT [2000] 246 ITR 188 (Guj) ( iii) ACIT vs. Surat City Gymkhana [2008] 300 ITR 214 4. The ld. D.R., on the other hand, has placed reliance upon the order of the ld. CIT(E). 5. Heard. We find that the ld. CIT (E) had rejected the application filed by the assessee for approval under section 80G(5)(vi) of the Act, observing that the assessee society is not engaged in any charitable activity; and that the documents furnished by the assessee society shows that the assessee society has not worked towards the performance of the objects set out in the memorandum of the society. Therefore, the assessee society has failed to accomplish the goals set by the law for accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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