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TMI Blog2010 (11) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... justification in rejection of the claim of the assessee unless it is shown that the charitable status granted to the assessee by the certificate issued u/s 12A has been withdrawn. The Ld. DIT (E) is directed to grant the renewal to the assessee u/s 80G - appeal filed by the assessee is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of such letter is placed at page 7 of the paper book. The said exemption u/s 80G was renewed for the period from 16th April, 2003 to 31st March, 2006 vide letter dated 14th October, 2003, copy of such letter is filed at page 8 of the paper book. Further, renewal u/s 80G was made vide letter dated 31st October, 2006 for the period from 1.4.2006 to 31st March, 2009 and copy of such letter is placed at page 9 of the paper book. Again, renewal application was filed on 15th September, 2009 wherein the assessee has sought the exemption u/s 80G in response to which Ld. Director of Income-tax (Exemption) has denied the claim of the assessee for renewal of exemption u/s 80G. The reason for declining such request is that the assessee has received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nourable High Court of Delhi 321 ITR 73 (Delhi) that "It is hardly possible for a charitable trust to work with no source of income - as long as the user of that money is charitable, then the exemption has to be granted merely because some remuneration was taken by the petitioner foundation for undertaking these projects would not alter the character of these projects. The amended definitions of charitable purpose would not alter these positions." 4. He contended that the activity carried on by the assessee fall within the definition of Section 2 (15) and he also relied upon the Circular No.395 dated 24th September, 1984 to contend that the object of general public utility also falls within the ambit of charitable purpose and, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12AA by itself is a sufficient proof that the institution is created or established for charitable/religious purposes. Gaur Brahman Vidya Pracharini Sabha vs. CIT (2010) 129 TTJ (Delhi) 627 : It was held that when the assessee trust was granted registration u/s 12AA, it is testimony to the fact that the trust is established for charitable purposes. Assessee society formed for the purpose of establishing educational institution, not for any particular community or cost, having been granted registration under section 12 AA and all the conditions laid down in clauses (i) to (v) of subsection 5 of section 80G having been fulfilled assessee's society is eligible for registration under section 80G(5)(vi) not withstanding the fact that it is cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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