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TMI Blog2019 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ken while refusing the grant of approval 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 we are of the view that assessee is entitled for approval under section 80G(5) of the I.T. Act, 1961, from the date of application. We, accordingly, set aside the impugned Order and direct the Ld. CIT(E), Chandigarh, to grant approval to the assessee under section 80G(5)(vi) of the Income Tax Act, 1961, from the date of application. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... under Trust Deed with the only object to carry-out the charitable activities in accordance with its objects as have been set-out in the Trust Deed, Dated 1st April 2012 and has not been found to have carried-out any activity which is contrary to the objects of the Trust. It is to be seen whether the objects of the Trust seeking approval under section 80G is for charitable purpose. He has submitted that there is no denying of the fact that assessee has given donation to "Kanya Gurukul Mahavidyalaya", copy of which is filed at pages 50 and 51 of the paperwork, which is also approved under section 80G of the Income Tax Act, 1961. Apart from this, it was stated that during the year, assessee has also been allowed to use the premises at Ansari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature. The Ld. CIT(E) has not disputed that assessee has satisfied the conditions of Section 80G(5) of the Income Tax, 1961. It is also not in dispute that assessee has carried-out some of the charitable activities in furtherance to its objects. Therefore, there was no basis for Ld.CIT(E) to reject the application under section 80G(5) of the Income Tax Act, 1961. We may note that the ITAT, Delhi A-Bench, Delhi in the case of Bharat Vikas Parishad Maharana Pratap Nyas, Gurgaon, Haryana vs., CIT (Exemptions) (Hq.), Chandigarh in ITA.No.6487/Del./2018 vide order Dated 6th February 2019 on similar circumstances has allowed the exemption/ approval under Section 80G(5) of the Income Tax Act, 1961. The Order of the Tribunal is reproduced as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was found premature and the same was rejected. 3. Learned Counsel for the Assessee submitted that assessee is a charitable trust and carried out various activities since inception like providing free mortuary vans free of cost to Civil Hospitals, providing free foods to the patients of civil hospitals, free water ATMs etc. The Ld. CIT(E) granted registration under section 12AA vide Order Dated 29.08.2018 (PB-55) but declined to grant approval under section 80G of the I.T. Act, 1961. He has relied upon decision of Hon'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 asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not prohibit or enjoin the Commissioner from registering Trust solely based on its objects, without any activity, in the case of a newly registered Trust. The statute does not prescribe a waiting period, for a trust to qualify itself for registration. When the society/trust of assessee itself was formed on 30.05.2008 with the money available with the trust, one cannot expect them to do activity of charity immediately and because of that situation the authority cannot come to a conclusion that trust was not intending 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 asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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