2013 (10) TMI 1170

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..... ere was any such violation. The said order records that for the period ending March 31, 2008, and March 31, 2009, hardly any expenditure had been incurred and no charitable activities were performed - Case of the respondent- assessee was/is that they had spent Rs. 25,000 on 20 operations of disabled patients. Further, they had collected the corpus to establish a dharamshala - There was no violatio .....

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..... that the registration under section 12AA has been granted to the respondent- assessee and still continues. Learned counsel for the appellant has, however, submitted that there is violation of section 80G(5)(iv) as by the said provision the respondent- assessee is required to maintain regular accounts of its receipts and expenditure but in fact the respondent-assessee has failed to maintain the r .....

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..... s/is that they had spent Rs. 25,000 on 20 operations of disabled patients. Further, they had collected the corpus to establish a dharamshala. We do not find any discussion in the order dated September 24, 2010, which establishes that there was violation of clause (iv) of section 80G(5). The contention, therefore, has no merit. In view of the aforesaid, we do not find any merit in the present app .....

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