9911796707
TMI Blog2019 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the application made by the Appellant Trust for granting exemption u/s.80G(5)(vi) of Income Tax, 1961. 2. The learned Commissioner of Income tax (E) erred in stating that " the Appellant Trust has not carried on any noticeable Charitable activities. In absence of Charitable activities, it will be difficult to ascertain the intent, nature and genuineness of the Trust...." 3. The Appellant submits that the main activities has been conducting educational activities by taking over the existing Montessori run under the name ANURAG MONTESSORI and had submitted along with the application for Registration u/s.12A as well as Recognition u/s.80G, certain photographs taken at the place of Montessori, which has inducted its activities and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the information and the activities of the assessee, the recognition u/s 80G may be granted and prayed for allowing the appeal. Contra, learned DR relied on the order of the CIT(E). 5. We heard rival submissions and perused material on record. Prima facie, the CIT(E) has rejected the recognition u/s 80G by mentioning that charitable activities are not carried out by the assessee. We found that the CIT(E) has granted registration u/s 12AA of the Act to the assessee and proof was furnished at page 5 of the paper book with copy of registration u/s 12AA of the Act dated 25/07/2018. We found that when the registration u/s 12AA of the Act was granted by the CIT(E) after verifying and satisfying requisite conditions complied by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able activity is very subjective and cannot be the basis for rejection of the assessee's application. It is for the assessee to determine which of its activities in furtherance of its objects are to be taken up initially. Grant of approval / recognition under section 80G of the Act can act as a catalyst to encourage prospective donors to look at the intended activities / objects and possibly provide financial support through donations / contributions. Strangely, in the case on hand, on the very same day i.e., 25.07.2018 when he rejected the assessee's application for recognition under section 80G of the Act, the CIT(E) has granted the assessee-trust registration under section 12AA of the Act vide order dated 25.07.2018; ostensibly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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