9911796707
TMI Blog2024 (11) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... nt & order dated 22-1-2024 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, 'the ITAT') in ITA No. 233/RPR/2023, by which the appeal filed by the assessee / respondent herein has been allowed by the ITAT with a direction to the appellant herein to grant exemption/approval to the assessee under Section 80G(5) of the IT Act. 2. The respondent assessee preferred an application under Section 80G(5) of the IT Act which was considered by the Commissioner of Income Tax (Exemption) and by order dated 21-4-2023, it was rejected finding no merit holding that the assessee is not established only for charitable purposes, but also established for religious purposes. Feeling aggrieved against the order of the CIT(E), the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. In Hiralal Bhagwati (supra), application of the assessee therein for exemption under Section 80G of the IT Act was rejected and the competent authority refused to grant exemption which the assessee challenged before the Gujarat High Court and the Gujarat High Court, considering the case of the assessee therein, held that once the registration under Section 12A(a) of the IT Act is granted, the grant of benefit under Section 80G of the IT Act cannot be denied, and observed as under:- "18. It is also required to be noted that once the registration under section 12A(a) of the Act is granted, the grant of benefit cannot be denied. The Income-tax Officer was not justified in refusing the benefits which would otherwise accrue under the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appeals were rightly dismissed by the High Court insofar as Question 'A' is concerned as the appellant did not challenge the correctness of the judgment in Hiralal Bhagwati. 5. On a perusal of the judgment of the Gujarat High Court in Hiralal Bhagwati we now find that Question 'B' is also concluded by the said judgment (refer to the 1st paragraph of ITR p. 196). Since the Revenue did not challenge the decision in the said case, the same has attained finality. Question 'B', therefore, is to meet the same fate as Question 'A' as this Court had declined to grant leave in respect of Question 'A' on the ground that the Revenue did not challenge the correctness of the decision in Hiralal Bhagwati. It appears that the fact, that Ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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