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TMI Blog2019 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is established for charitable purposes having the objects which are charitable in nature. Therefore, even if no activity have been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G. Assessee-society is carrying out certain charitable activities, which have not been examined by the Ld. CIT(E). Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the application or approval under section 80G(5)(vi) of the Income Tax Act, 1961. 2. The facts of the case are that assessee filed an application in prescribed form for approval under section 80G of the I.T. Act, 1961. In this case, registration under section 12AA of the I.T. Act, 1961 has been granted to the assessee-society vide Order dated 29th March, 2018. The Ld. CIT(E) called f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charitable society. The Ld. CIT(E) while granting the registration under section 12AA of the I.T. Act found that the objects of the assessee-society are genuine and carrying on charitable activities. Learned Counsel for the Assessee submitted that assessee is an Educational Society, which by itself is a charitable activity and that detailed reply and evidences were filed before the Ld. CIT(E) to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee-society failed to produce the instance of any donation received by the society because unless the assessee-society is granted approval under section 80G(5) of the I.T. Act, 1961, nobody will provide donation to the assessee-society. Therefore, it may not be a relevant reason to reject the application of the assessee-society. In this view of the matter, we set aside the impugned order and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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