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TMI Blog2020 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... o sufficient activities carried on by the assessee. The original objects continue to exist and assessee is a charitable institution and assessee is eligible for continuation of recognition under section 12A/12AA of the Act. Principle of consistency is also in favour of the assessee as based on the factual position. The assessee is carrying on the same objects as approved by the Department. Being so, there is no justification for rejecting the application for renewal under section 80G The judgment relied on by the CIT(E) in its order is with regard to the fact that approval is not automatic since no charitable activities were being carried on by that assessee. In the present case, assessee filed details wherein assessee clearly demonst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act ). The assessee applied for grant of recognition under section 80G of the Act on 03.07.2019. The CIT(E) called for details regarding their objects. The same was submitted by assessee. The CIT(E) was of the opinion that it is not possible to verify the genuineness of the objects and activities of the trust since there is no sufficient activities carried on by the assessee. Accordingly, he placed reliance on the judgment of Hon ble Karnataka High Court in the case of Ganjam Nagappa and Sons Trust Vs. DIT(E) reported in 269 ITR 59 wherein it was held that grant of exemption by renewal is not automatic in the character. Further, he relied on the judgment of Hon ble Kerala High Court rendered in the case of Self Employers Institution Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 2019-20 (FY 2018-19) ₹ 2,16,58,000 ₹ 1,42,35,775 4. Learned AR of the assessee stated that the assessee Trust carries on the education activities through its institution. Hence the averments of CIT (E) was not correct that the assessee has not carried noticeable activities in the Trust, though the Financial statements of the Trust were available on record. The CIT (E) on receiving the Application has sought clarification by issue of notice dated 31.12.2019. However after submitting the clarification/documents no further opportunity are accorded. CIT (E) has rejected the Application for grant of Recognition u/s.80(G), though he gave approval for Registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) [ITA no.2014/Bang/2019} dated 02.01.2020 (ITAT Bangalore) 3. OLA Foundation Vs CIT (E) { ITA no.215/Bang/2018 dated 26.10.2018 (ITAT Bangalore) 4. Vimalalaya Hospital Trust Vs CIT (E) in ITA 1435/Bang/2019 Vide order dated 29.11.2019 for AY 2019-20. 7. On the other hand, learned DR relied on the order of CIT(E). 8. We have heard both the parties and perused the material on record. One of the conditions for granting recognition under section 80G is that the trust should be registered under section 12AA of the Act. In this case, there is no allegation that the trust is not registered under section 12AA as charitable institution. The registration so granted had not been cancelled even till date. The original object of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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