2003 (7) TMI 59

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..... of the Income-tax Act, 1961, has been rejected – it appears that a large number of charitable activities have been indicated but unfortunately since 1995 except the construction of shopping complex no other charitable work has been done by the petitioner – Thus, application filed by the petitioner for renewal of exemption under section 80G of the Income-tax Act, 1961, has been rightly rejected - .....

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..... t from constructing a shopping complex, no charitable activities as mentioned in clause 4(i) to (ix) of the MOA, has been carried out by the institution. In reply to the show cause dated September 10, 1999, the 'a' trust has submitted that the charitable activity will be taken up after the completion of musafirkhana, which is none other than the shopping complex. The funds available have been used .....

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..... en from the persons to whom the shop has been allotted but the same has not been spent for any of the charitable purposes mentioned in the memorandum. Even the show cause filed by the petitioner as contained in annexure 6, shows that the charitable activities will be taken up after completion of shopping complex. The memorandum containing the details of charitable purposes has been annexed as an .....

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