2013 (8) TMI 984 - AT - Income Tax

Summary

Issues: Denial of recognition u/s 80G(5)(vi) of the Income-tax Act, 1961 to the assessee-society engaged in charitable activities.

The Appellate Tribunal ITAT Lucknow heard the appeal filed by the assessee against the order of the ld. Commissioner of Income-tax denying recognition u/s 80G(5)(vi) of the Income-tax Act. The assessee-society had applied for recognition on the grounds of engaging in charitable activities, supported by evidence of organizing Yoga camps. The ld. Commissioner denied recognition stating the dominant object of the society was to establish hospitals and provide medical treatment to the poor and senior citizens. However, no evidence was presented to show the society engaged in non-charitable activities. The Tribunal found the denial unjustified and directed the ld. Commissioner to grant recognition u/s 80G(5)(vi) to the assessee-society, as organizing Yoga camps was deemed charitable. The appeal of the assessee was allowed, and the order was pronounced on 7.8.2013.