TMI Blog2011 (3) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal against the order dated 15.05.2009 passed by the ld. CIT-1 on the following grounds :- 1. The learned Commissioner of Income Tax has erred in law and on facts in not allowing registration u/s 80G of the Income Tax Act, 1961 even when the trust is established for charitable purposes. 2. The learned Commissioner of Income Tax has erred in law and on facts in not granting regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared and case was adjourned for 15.05.2009. On 15.05.2009, the CIT, Agra rejected the request of the assessee Trust for granting exemption under section 80G(5) of the Act by holding that the assessee has failed to establish the genuineness of its activities and he rejected the application dated 24.12.2008 filed by the assessee Trust for granting exemption under section 80G(5) of the Act vide his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both the parties and thoroughly gone through the impugned order as well as the order granting registration to the assessee Trust under section 12AA of the Act. We are of the considered opinion that on 15.05.2009 the CIT, Agra has rejected the application dated 24.12.2008 filed by the assessee for granting exemption under section 80G(5) of the Act and on the same date i.e. 15.05.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 12AA in the case of the assessee Trust, we are of the considered opinion that the assessee Trust is entitled for the benefit of exemption under section 80G(5) of the Act and, therefore, we direct the CIT-1, Agra to grant exemption to the assessee under section 80G(5) of the Act. 5. In the result, appeal filed by the assessee is allowed. (Order pronounced in the open Court on 18.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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