2019 (2) TMI 661

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..... al under section 80G(5) - CIT(E) did not doubt the objects of the assessee and did not mention anything if assessee has violated any of the conditions of Section 80G(5). Considering the totality of the facts and circumstances of the case in the light of above decisions relied upon by the Learned Counsel for the Assessee, we are of the view that assessee is entitled for approval under section 80G(5) from the date of application. We, accordingly, set aside the impugned Order and direct the CIT(E), Chandigarh, to grant approval to the assessee under section 80G(5)(vi) - Decided in favour of assessee.
SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. For Assessee : Shri Ved Jain, Advocate, Shri Rishabh Jain, C.A. And Miss. Umang Luthra, Ad .....

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..... on'ble jurisdictional Punjab and Haryana High Court in the case of CIT (E) vs. Sant Girdhar Anand Parmhans Sant Ashram (2018) 408 ITR 79 (P & H) in which it was held as under : "It was recorded by the Tribunal that since assessee had been granted exemption u/s 12AA which was in existence and in case of any violation, the same was subject to variation/withdrawal by the CIT(E), there was no logic in denying approval u/s 80G(5)(vi) of the Act. There seems no reason to differ with the view taken by the Tribunal. In case, in subsequent years, the Revenue is satisfied that the activities of assessee are not qualified for charitable purposes, it shall be open for the Department to initiate action for cancellation of registration u/s 12AA and als .....

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..... tending to do any activity of charity. In such a situation the objects of the trust have to be taken into consideration by the authority and the objects of the trust could be read from the trust deed itself - in favour of the assessee." 3.2. He has submitted that while granting approval under section 80G, the Commissioner is required to satisfy the prescribed conditions which he has not doubted in the present case. He has, therefore, submitted that approval under section 80G may be granted to the assessee. 4. On the other hand, Ld. D.R. relied upon the impugned Order. 5. After considering the rival submissions, we are of the view that Order under section 80G(5) denying approval to the assessee cannot be sustained in Law. It is not in di .....

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