TMI Blog2023 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... settled position of law that if registration was issued u/s 12AA of the Act then the natural consequence should have been to grant permission under Section 80G of the Act. As relying on BHARAT VIKAS PARISHAD MAHARANA PRATAP NYAS [ 2019 (2) TMI 661 - ITAT DELHI] CIT(E), New Delhi is directed to grant approval to the assessee under section 80G(5)(vi) of the Income Tax Act, 1961, for the relevant year, from the date of application. - ITA No. 6931/Del/2019 - - - Dated:- 20-1-2023 - SH. G. S. PANNU, HON BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER For the Assessee : Shri Chaman Lal Sharma, Advocate Sh. Surrender Verma, CA For the Revenue : Sh. Mrinal Kumar Das. Sr. DR ORDER PER ANUBHAV SHARMA, JM: T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is consequential. Further the Ld Counsel submitted that the appellant again applied for grant of Approval U/s 80G (5) and the approval has been granted vide order dt 09-07-2021 from Asst Year 2021-22 to 2023-24, the copy of the orders is placed at page 26 of the Paper Book. 3.2 On other hand Ld. DR submitted that the orders of Ld Tax Authorities below are according to law. 4. Giving thoughtful consideration to the submissions and matter it appears that the impugned order of Ld CIT(E) is on a foundation that genuineness of charitable activity could not be established for the reason that appellant was charging fee from the participants and most of the expenses are by way of cash. However, on page no 8-10 of PB is the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Delhi Bench held; 5. After considering the rival submissions, we are of the view that Order under section 80G(5) denying approval to the assessee cannot be sustained in Law. It is not in dispute that assessee has been granted registration under section 12AA of the I.T. Act, 1961, by DIT (E) vide Order Dated 29.09.2018. The Ld. CIT(E) was satisfied with the objects and activities of the assessee that it is meant for charitable purposes, therefore, different view cannot be taken while refusing the grant of approval under section 80G(5) of the I.T. Act. The Ld. CIT(E) did not doubt the objects of the assessee and did not mention anything if assessee has violated any of the conditions of Section 80G(5) of the I.T. Act. Considering the to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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