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TMI Blog2010 (3) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 1145/HYD./09 - - - Dated:- 5-3-2010 - SHRI G.C.GUPTA, VICE PRESIDENT J, AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR J, Appellant by : Shri K.Vasant Kumar Respondent by : Shri K.V.N.Charya ORDER Per G.C. Gupta, Vice President This appeal of the assessee is directed against the order of Director of Income-tax (Exemptions),Hyderabad. 2. Grounds of appeal of the assessee centre around the issue of non-renewal of approval under section 80G of the Income-tax Act, 1961. 3. The learned counsel for the assessee submitted that the assessee-trust is running a school and a computer centre and is also running an old-age home. He submitted that the Director(exemption) has refused renewal of approval under section 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of fees to the Trust and therefore, the assessee s case is covered by the proviso to section 2(15) of the Income-tax Act. He submitted that there is clear violation of the law of the land, as the assessee trust was not registered under the A.P. Charitable Hindu Religious Institutions Endowment Act, 1987, and the assessee could not give any valid reason for its non-registration under the provisions of the said Act. He relied on the impugned order of the Director (Exemptions). 5. We have considered the rival submissions carefully. We find that in recent times, the social fabric of the society has undergone a change and in the changed scenario running of an old age home with no profit motive, could not be said to be an activity in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Agricultural Produce Market Committee Telhara Ors. ( supra ) and the mere fact that the assessee Trust is not registered under the provisions of the said Act, shall not render the assessee Trust as a non-charitable one. With these observations, we set aside the order of the Director (Exemptions) and restore the matter to his file with a direction to pass a de-novo order on the application of the assessee in Form No. 10G seeking renewal of approval under section 80G of the Act, in the light of our observations hereinabove, and after allowing reasonable opportunity of hearing to the assessee. Assessee is directed to cooperate with the Department in the matter of disposal of its application for renewal of approval under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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