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2019 (8) TMI 466

..... HELD THAT:- The appellate tribunal committed no error not to speak of any error of law in passing the impugned order. The issue is now squarely covered by a decision of the Supreme Court in the case of CIT Vs. Lok Sewa Sansthan Samiti Sonebhadra [2018 (8) TMI 1814 - SUPREME COURT OF INDIA] . It is not in dispute that the respondent - assessee stands registered as a Charitable Institution under Sec .....

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..... aw, the Appellate Tribunal was justified in allowing the approval u/s.80G of the Act without appreciating that the assesseetrust has not fulfilled the condition laid down in Explanation 3 to section 80G(5) of the Act? [B] Whether on the facts and in the circumstances of the case and in law, instead of restoring the matter to the CIT for examining the activities of the assessee, was Appellate Tribu .....

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..... if it's activities wholly or substantially the wholly are of religious nature. However, in this regard, we note that the Ld. CIT has not brought any specific instances suggesting that the activities of the assessee are religious in nature. 8.2 Besides the above, we also note that the assessee has been getting the registration under section 80G(5) of the Act right from the year 1993 to the yea .....

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..... at position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year. 14. On these reasonings in the absence of any material change justifying the revenue to take a different view of the matter - and if there was no change it was in support of the assessee - we do not think the question should have been reopened and c .....

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..... e Supreme Court in the case of Commissioner of Incometax, Allahabad Vs. Lok Sewa Sansthan Samiti Sonebhadra reported in [2019] 105 taxmann.com 203 (SC). It is not in dispute that the respondent - assessee stands registered as a Charitable Institution under Section 12A of the Act. In such circumstances, as a natural corollary, the application under Section 80G(5) of the Act would also be liable to .....

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