TMI Blog2022 (10) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 12A 80G is only to make himself satisfied about the genuineness of the activities to be carried out by the assessee trust and compliance of such requirement of any other law for the time being in force by the trust or institution material to achieve its object and then to accord the registration and approval. Moreover, assessee in this case has applied for approval under section 80G of the Act in form No.10AC as explained in column six of the impugned order i.e. 11-Clause (i) of first proviso to sub-section (5) of section 80G. Had the assessee moved to the PCIT under clause II III of proviso 2 to section 80G then he would have been empowered to impose the condition. When in the instant case assessee has come up under claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (CIT) grossly erred in issuing order granting registration under section 80G of the Income Tax Act, 1961 (ITA) dated 02.10.2021 which imposed conditions on the basis of which the registration was granted, even though there is no provision in the ITA which permits the PCIT to grant conditional registration. 2. The PCIT failed to appreciate that there is no provision in ITA which permits withdrawal / cancellation of section 80G certificate / order. 3. The PCIT grossly erred in holding that the order granting registration is liable to be withdrawn in the circumstances specified in the order. 4. The appellant craves leave to add to, alter, amend and/or delete in all the foregoing grounds of appeal. 3. Briefly stated fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of law and its intimation shall be given immediately to Office of the Jurisdictional Commissioner of Income Tax and to the Assessing Officer. b. Any change in the trustees or address of the applicant trust/society/non-profit company shall be intimated forthwith to Office of the Jurisdictional Commissioner of Income Tax and to the Assessing Officer. c. The applicant trust/society/non profit company shall maintain its accounts regularly and also get them audited as per the provisions of section 80G(5)(iv) read with section 12A( 1 )(b)/l 0{23C) of the Income Tax Act, 1961. d. Certificate of donation shall be issued to the donor in form no 10BE, as per the provisions of rule 18AB. e. No cess or fee or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly granted and if, at any point of time, it is noticed that form for approval has not been duly filled in by not providing, fully or partly, or by providing false or incorrect information or documents required to be provided under sub-rule (1) or (2) of rule 11AA or by not complying with the requirements of sub- rule (3) or (4) of the said rule, the approval and Unique Registration Number (URN), shall be cancelled and the approval and URN shall be deemed to have never been issued or granted. 7. When we examine the questions raised by the assessee trust qua according of approval sought for under section 80G of the Act, granted by the Ld. PCIT subject to certain conditions in the light of the provisions contained in the scheme of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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