2010 (12) TMI 1232

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..... CIAL MEMBER: The assessee is in appeal against the order dated 04.08.2010 passed by the learned Commissioner of Income-tax, Meerut under section 12AA(1)(b)(ii) of the Income-tax Act, 1961 (the Act). 2. We have heard both the parties and have perused the material available on record. 3. In this case, the CIT stated in first para of his order that an application for registration under sec. 12A wa .....

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..... charitable activities. 5. I am, therefore, unable to grant renewal u/s 80G at this stage. However, the society is free and can file a fresh application when it starts charitable work and the said application if and when so filed, shall be considered and decided on merits in accordance with the provisions of law. It is also supported by Kerala High Court judgment in the case of Self Employers Se .....

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..... the assessee. The assessee shall be at liberty to produce and furnish all such materials and evidences in support of its application for registration under sec. 12A as it thinks proper to support its case. We order accordingly. 5. In the result, the appeal filed by the assessee is treated to be allowed for statistical purposes. 6. This decision is pronounced in the Open Court immediately after .....

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