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TMI Blog2013 (4) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... essee which has emanated from the order of DIT(Exemptions), Ahmedabad, order dated 23.10.2012, wherein the approval u/s.80G is rejected. 2. The assessee raised seven grounds which revolves around the rejection of 80G(5) Exemptions certificate vide his order dated 23.10.2012. The assessee Trust had requested for recognition for exemption u/s.80G(5) of the Income Tax Act vide application received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t possible to know about the fate of the properties of the Trust in case of dissolution of the applicant Trust. Thus, he rejected the approval u/s.80G of the IT Act. 3. Now, the assessee is before us. Ld. Counsel for the appellant contended that originally in this case, 80G approval given by the Commissioner of Income Tax, Gandhinagar, vide letter dated 31.05.2001. He also filed a copy of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, Rampura, Tal. Deesa of Intensive Cattle Development Programme dated 01/05/2012 is furnished herewith which speaks about our activities and animals kept by us during last four years and as on 01/05/2012. Copy of 11 photographs of Gaushala is furnished herewith to show the activities carried out by the trust. 6) In F.Y. 2010-11, we have received donation of ₹ 18000 from Mahant Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st has been granted approval u/s.80G(5) in the past and genuineness has been verified by the concerned authority from time-to-time but on the basis of dissolution clause denial of the approval u/s.80G is not justified. On the appellant, the Bombay Charitable Trust Act is applicable and as per this Act, the dissolution can be made by the Trust after approval of the Court. Thus, we set aside this ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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