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TMI Blog2020 (1) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... to facts and law insofar as it is prejudicial to the interest of the appellant. 2. The Ld. CIT (exemptions) erred in rejecting the application under section 80 G (5) (vi) for the reasons which are arbitrary, impermissible and beyond what is provided under law. 3. The Ld. CIT (exemptions) failed to appreciate the fact that an application under section 80 G can be denied only under the circumstances given in rule 11 AA (5) of income tax rules, 1962. 4. The Ld. CIT (exemptions) failed to appreciate that the objects of the appellant are in conformity with the provisions of sections 80 G making it eligible for recognition since they include education, medical assistance and other objects of general public utility. For these and such othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rall development of our society and to promote social, economical, political, educational, cultural development of the society etc. VIII. At Chiranthana, our main focus is to provide a platform to all children and adults bringing out their best potential which helps them in their overall development. IX. We given an opportunity to get our child to focus, learn new skills and be confident which will help them manage themselves better. X. We at Chiranthana used drama as a tool to help bringing out the best in every child. A team of dedicated theatre professionals train the children on different aspects of theatre. The workshops run throughout the year at different centres in Bangalore. XI. Our workshops for adults are extremely stress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by aforestated rejection, assessee is in appeal before us now. 3. Ld.AR submitted that, its application for grant of registration under section 12 AA of the Act is valid, as on date of rejection of application for recognition under section 80 G of the Act. Ld.AR submitted that Ld.CIT(E) dismissed assessee's application on the ground that , genuineness of the objects and activities of the trust could not be verified in absence of sufficient activities. He submitted that placing reliance upon decision of Hon'ble Karnataka High Court in case of Ganjam Nagappa and Sun trust vs DDIT (E) (supra) Ld.CIT(E) records that Commissioner in receipt of an application of recognition has to satisfy himself about objects of the company or institution and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/04/19 for assessment year 2013-14; * M/s.Indic Science Research Trust vs. CIT(E) in ITA No. 1077/B/2018 vide order dated 20/07/18 for assessment year 2018-19; * Vimalalaya Hospital Trust vs CIT (E) in ITA No. 1435/B/2019 vide order dated 29/11/19 for assessment year 2019-20. 5.1. In our view, grant of approval/recognition under section 80 G of the Act, can act as catalyst to encourage prospective donors to look at intended activities/objects and possibly provide financial support through donations/contributions. In the facts of present case, assessee was holding valid registration under section 12 AA of the Act, as on date of impugned order, which conversely means that Ld.CIT (E) was satisfied with objects of assessee in not disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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