9911796707
TMI Blog2012 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... Rural Health Care Society, is a trust which is constituted and registered under the Societies Registration Act in the year 1999. The assessee was granted exemption under Section 12 of the Act and recognition under Section 80G for the financial years 2001-02 and 2003-04 to 2008-09. On expiry of recognition under Section 80G of the Act, the assessee applied for grant of renewal of registration under section 80G and filed an application on 13-5-2009. the Director of Income-tax Appeals (Exemption) was of the view that for recognition of exemption under section 80G of the Act requires that the applicability of section to be examined not only with reference to charitable purpose but also fulfilment of conditions laid down in the said section. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be proper even by the Tribunal, but they upheld the order on the ground that the assessee is not carrying on any charitable activity. 4. From the evidence of the assessee, it is clear that the activity is being carried out by Pamadurthi Byappa Reddy Foundation, which is another registered society and the president of the said foundation is the brother of the president of the assessee and the activity had been carried out by the said foundation. Therefore, it is clear that the assessee has failed to produce the evidence to show that it is in fact carrying on charitable activity. From the said finding it is clear that there is no dispute that the assessee was carrying on charitable activity through another trust. Once the evidence produced d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his mind that they were carrying on charitable activity. Therefore, he wanted to examine their case not with reference to charitable activity but fulfilment of conditions laid down in the said Section. The findings recorded by the Tribunal on the face of it is inconsistent and contrary to material on record. In the absence of any evidence on record to show that the assessee has misused the exemption granted and siphoned out the money belonging to the trust for their personal requirement and for any other purpose other than charitable purpose. In fact the finding recorded by the Tribunal is that they have not maintained books of account but they have produced the account statement issued by the Banks which records of payment and the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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