2015 (3) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the registration u/s 12A of the Act. Pursuant to the direction of the Tribunal that the activities of the assessee of agitating for cause of the trade and commerce are not in violation of the provisions of section 80G(5)(vi) of the Act, we find that the DIT(E) has granted recognition u/s 80G of the Act to the assessee. We find that all these circumstances go to prove the contention of the assessee that registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue department is not able to trace the file and the copy of the registration, it cannot be said that the assessee is not eligible for recognition u/s 80G of the Act. Matter remanded ba .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... u/s 80G of the Act in respect of the donations received up to 31/03/2009 only. Consequent thereto, the Assessee was granted recognition u/s 80G of the Act for a limited period. Subsequently, the assessee, again, filed an application in Form No. 10G on 10/12/2012 seeking renewal of approval u/s 80G(5)(vi) of the Act along with the necessary enclosures. The DIT(E) required the assessee to furnish a copy of the registration granted u/s 12AA of the Act in the case of the assessee society. The assessee submitted that the copy of the registration u/s 12AA is not traceable. The DIT(E) vide orders dated 07/06/2013 held that the application for approval u/s 80G(5)(vi) of the Act cannot be considered as filing of copies of registration granted u/s 12 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the earlier years when the assessee had applied for recognition u/s 80G of the Act, the revenue department has never taken a stand that the copy of the registration u/s 12A is not available. Thus, according to him, the substantial evidence such as, department granting the renewal of recognition u/s 80G to the assessee in earlier assessment years on the basis of the registration u/s 12A, should be considered while considering the assessee s application for grant of recognition u/s 80G of the Act. 5. The learned DR, Shri P. Soma Sekhara Reddy, on the other hand, supported the orders of the DIT(E) and submitted that it is mandatory requirement of law that the application for recognition u/s 80G should be accompanied by a copy of the registr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X