TMI Blog2019 (1) TMI 2042X X X X Extracts X X X X X X X X Extracts X X X X ..... ning genuineness of activities of Trust, and the registration granted has not been revoked or cancelled then it is not proper for CIT to reject application of Trust for benefit of exemption u/s. 80G by holding that the activities of the Trust were not genuine. Before us, the Revenue has not pointed out any contrary binding decision nor has placed any material on record to demonstrate that the aforesaid decision of Agra Bench of Tribunal has been set aside by the higher judicial forum - We therefore set aside the order of LD. CIT and direct the granting of approval to assessee u/s. 80G of the Act. Thus the grounds of the assessee are allowed. - SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM For the Appellant : Shri G.S. Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aning of sec. 2(15), registration U/s. 80G kindly be granted. 3. That the learned Commissioner of Income Tax further erred in observing that letting-down the building to M/s. Poddar Education Network Pvt., and M/s. Poddar Education Society, Mumbai is on commercial line disentitling the appellant for registration u/s. 80G. Prayed that the rejection of approval u/s. 80G to the appellant is not according to law, facts and is unjustified. Prayed that the approval u/s. 80G be granted to the appellant. 3. All the grounds being interconnected are considered together. 4. Before us, Ld. A.R. reiterated the submissions made before lower authorities and further submitted that the assessee has been granted registration u/s. 12AA by the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions and perused the material available on record. The issue in present grounds is with respect to rejection of application u/s. 80G of the Act. Before us, the Ld. A.R. has submitted that assessee has been granted registration u/s. 12AA of the Act and the registration continues till date and the aforesaid registration has not been cancelled by the Commissioner of Income Tax. The aforesaid contention of the Ld. A.R. has not been controverted by the Revenue. We find that the Agra Bench of the Tribunal in the case of Dr. Gyanendra Goel Foundation Vs. Commissioner of Income Tax (supra) after relying on the decision of Hon ble Gujarat High Court in the case of Hiralal Bhagwati Vs. Commissioner of Income Tax (supra) in similar circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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