TMI Blog2020 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and to establish maintain and run colleges and schools for primary and technical scientific institutions. CIT(E) while rejecting the application u/s. 80G of the Act ignored the objects as contained in the object clause of memorandum of association whereas he himself has noted that the assessee had spent an amount of ₹ 1,44,000/- towards health and further an amount of ₹ 22,300/- was spent on education and ₹ 58,540/- as help to poor. These all expenditure represents expenditure for charitable purposes which is mentioned in the object clause of the assessee. Though the registration granted u/s. 12A mentions the purpose of registration as religious or general public utility but the object clauses of the assessee clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on healthcare education and relief to poor. It was stated that therefore ld. CIT(E) held that assessee has not under taken any activities towards attainment of objects of general public utility for which the registration was granted. The ld. AR submitted that the ld. CIT(E) himself has noted in his order that assessee had spent on education, help to poor, yoga etc, which were part of main objects of the society. The ld. AR in this respect invited our attention to the main objects as contained in memorandum of association placed at P.B. Pgs. 8 to 19 and our specific attention was invited to P.B. Page 8 where the main objects of the society were mentioned. Inviting our attention to objects listed at Sr. Nos. 2 and 3, the ld. AR submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties and have perused the material available on record. We find that it is undisputed fact that the assessee was enjoying the registration u/s. 12A of the Act vide order dated 08.02.2019 and a copy of such order is placed at P.B. pg. 20. The copy of such registration states that the society has been registered u/s. 12A for religious and other objects of general public utility. The ld. CIT(E) on the basis of this clause as contained in the registration certificate u/s. 12A held that assessee had not carried out any activities relating to achievements of the objects for which it was granted registration u/s. 12A of the Act. From the perusal of main objects of the assessee as contained in memorandum of association at Sr. Nos. 2 and 3 we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that once registration 12A of the Act stands granted, the application u/s 80G(5) cannot be rejected. The Agra Bench of the ITAT has followed this legal position vide order dated 08.03.2018, passed in Dr. Gyanendra Goel Foundation, Maa Saraswati Hospital Vs. CIT(Exemptions) , in ITA No. 173 /AGR/2017, (authored by one of us, the Vice President). Therein, it has been held as under: 5. We have heard the parties and perused the material on record. At the outset, it is seen that registration u/s 12AA(1)(b)(i) of the I.T. Act was granted to the appellant Institution vide order dated 05.04.2016 (APB, 16-18). It is not disputed that this registration has hitherto not been revoked or cancelled. The ld. CIT(E) has observed, interalia, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Revenue would have been justified in submitting that the benefit cannot be granted, but where the application for registration is submitted and the registration has been granted, the benefit cannot be denied. 7. Hiralal Bhagwati (Supra) was followed by the Agra ITAT in Maa Bhagwati Samagra Utthan Trust vs. CIT vide order (APB, 72- 75) dated 18.03.2011, in ITA No. 293/Agr/2009, holding that when the CIT has granted registration u/s 12AA of the Act after examining the genuineness of the activities of the Trust, it is not proper for the CIT to reject the application of the trust for the benefit of exemption u/s 80G(5) of the Act by holding that the activities of the trust are not genuine. 8. In N.N. Desai Charitable Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Parishad Nashik Vibhag vs. CIT, Nashik , (APB, 95-102), by the Pune Tribunal, vide order dated 20.05.2016, in ITA No. 1465/PN/2014. 11. N.N. Desai (Supra) was also followed in CIT vs. Pujya Jalarambpa Matushri Virbaima Charitable Trust (APB, 84-88), by the Rajkot Tribunal in ITA No. 249/Rjt/2014, vide order dated 30.05.2014. This order of the Tribunal stands approved by the Hon ble Gujarat High Court in CIT vs. Pujya Shri Jalarambapa Matushri Virbaima Charitable Trust 55 taxmann.com 52 (Rjt). 12. Pujya Shri Jalarambapa (Supra) rendered by the Hon ble Gujarat High Court has been followed by this Bench in M/s Samajik Pragya Prasar Samiti, Agra vs. CIT(E) (APB, 76-83) vide order (authored by one of us, the ld. AM) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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