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TMI Blog2019 (4) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (2) TMI 712 - ITAT DELHI] . In the present case also assessee has been granting registration under section 12A , therefore, Ld. CIT(E) was satisfied about the charitable activities carried out by the assessee and the objects of the assessee are charitable in nature. Therefore, assessee is entitled for approval under section 80G(5) - direct the Ld. CIT(E) to grant approval/exemption to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. The assessee also simultaneously filed an application under section 12AA of the I.T. Act, 1961. The Ld. CIT(E) noted that though the registration under section 12A have been granted to assessee recently, but, request for approval under section 80G(5)(vi) of the Income Tax Act is treated as premature. The same was accordingly dismissed. 3. Learned Counsel for the Assessee submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried-out some of the charitable activities in furtherance to its objects. Therefore, there was no basis for Commissioner (Exemptions) to reject the application under section 80G(5) of the Act.[para-5] In view of the above, the impugned order is set aside and the Commissioner (Exemptions) is directed to grant approval/exemption to the assessee under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was satisfied about the charitable activities carried out by the assessee and the objects of the assessee are charitable in nature. Therefore, assessee is entitled for approval under section 80G(5) of the Income Tax Act, 1961. We, accordingly, set aside the impugned order of the Ld. CIT(E) and direct the Ld. CIT(E) to grant approval/exemption to the assessee under section 80G(5) of the I.T. Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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