9911796707
TMI Blog2015 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... s and also activities of general public utility without any profit motive. The predominant objects of the association are to promote trade and commerce which is a charitable activity. The assessee had applied for registration u/s 12A and the same is claimed by the assessee to have been granted to the assessee in the year 1988-89. Thereafter, the assessee has also applied for recognition u/s 80G and it was granted accordingly. However, the assessee's application for renewal of recognition u/s 80G was rejected vide orders dated 12/09/2008 holding that the assessee had resorted to agitational activities. On appeal, the Tribunal vide orders dated 23/12/2009 held that proviso to section 2(15) shall not apply to the donations received by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in its office as the case pertains to the year 1988-89 and hence it is not possible to furnish a copy of registration u/s 12A of the Act. He has also filed before us a copy of the communication of the CIT, AP-II dated 29/11/1999 to the assessee wherein there is a reference to the registration u/s 12A and 80G for 1988-89. The learned counsel for the assessee has also filed a paper book containing copies of IT returns, income and expenditure account, balance sheet and audit report for the AY 2003-04 to 2012-13 to demonstrate that the assessee has always been furnishing returns of income with DDIT(E) and the computation of income has been done u/s 11 of the Act all along. He submitted that all along the returns filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(E) and the revenue department accepting such returns, goes to prove that the registration u/s 12A is in force. Even the order of the DIT(E) dated 12/09/2008, which has been assailed before the Tribunal in ITA No. 1682/Hyd/2008 did not raise any objection as to the furnishing or non-furnishing copy of 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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