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Issues involved: Appeal against order of CIT-I, Lucknow regarding registration under s. 12AA of the IT Act, 1961 and rejection of application for approval under s. 80G(5) of the IT Act, 1961.
Registration under s. 12AA: The assessee appealed against the denial of registration under s. 12AA by the CIT, stating that the trust was engaged in charitable and educational activities. The CIT did not grant registration citing lack of activity towards the trust's objectives. The assessee provided evidence of charitable activities like free medical camps and relief efforts. The Tribunal found that the objects of the trust were charitable, as recommended by the AO and Addl. CIT. The Tribunal held that the denial of registration was unjustified and directed the CIT to grant registration to the assessee society. Approval under s. 80G(5): The assessee's application for approval under s. 80G was rejected by the CIT, who claimed lack of activity by the trust. The assessee argued that it was engaged in charitable activities such as medical camps and distribution of relief materials. The Tribunal observed that the CIT had rejected the application without considering the charitable nature of the activities undertaken by the trust. As the appeal for registration under s. 12AA was allowed, the Tribunal remanded the issue of approval under s. 80G(5) back to the CIT for fresh adjudication. Conclusion: The Tribunal allowed the appeal in ITA No. 331/Luck/2008 and ITA No. 332/Luck/2008 was allowed for statistical purposes.
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