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TMI Blog2019 (9) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... priate. CIT(E) has not spelt out non-fulfillment of any of the conditions specified under section 80G(5) of the Act, therefore, it is not a case where any of the conditions specified for grant of approval have not been fulfilled by the assessee trust. - Decided in favour of assessee. - ITA No.946/Bang/2018 - - - Dated:- 20-9-2019 - SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER For the Assessee : Shri. V. Srinivasan, Advocate For the Revenue : Shri.Sunil Kumar Agarwal, Addl. CIT ORDER Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by the assessee against the order of learned CIT(E) dated 20.02.2018, denying the grant of registration under section 80G(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled for by the CIT(E) and there is no ground for the learned CIT(E) to state that the genuineness of the activities for the grant of recognition under section 80G(5)(vi) cannot be verified and no specific finding has been recorded by the ld CIT(E) regarding non-fulfillment of conditions so specified under section 80G of the Act. It was accordingly submitted that the learned CIT(E) be directed to grant the recognition under section 80G of the Act. 5. The learned DR is heard, who has relied on the order of the learned CIT(E). 6. We have heard the rival contentions and perused the material available on record. It is noted that the appellant is a public charitable trust which has been newly constituted vide Trust Deed dated 16.03.2017 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, the question of genuineness of such activities and examination thereof by the learned CIT(E) is premature to our mind at the time of grant of approval. In our view, the object of grant of recognition under section 80G of the Act is to promote charitable activities and to mobilize resources which can be generated by the assessee trust from the potential donors as well as public at large. Therefore, denial of recognition under section 80G merely for the fact that the activities have not been carried out by the assessee trust and thus cannot be verified is not appropriate. Further, the ld CIT(E) has not spelt out non-fulfillment of any of the conditions specified under section 80G(5) of the Act, therefore, it is not a case where any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st was yet to commence its activities. ITAT, Bangalore Bench in the case of All People Charitable Trust Vs. CIT(E) in ITA Nos. 1216 and 1217/Bang/2015 order dated 30/12/2015 has applied the principles laid down in the case of Meenakshi Amma Endowment Trust Trust (Supra) in the context of grant of registration u/s 80G of the Act. In the present case the trust was formed on 14/12/2016 and application for grant of registration and approval u/s 12A and 80G respectively was made on 16/5/2017. Therefore the CIT(E) was not justified in basing his conclusion for rejecting approval u/s.80G of the Act on the ground of absence of activities of the trust. ITAT, Jaipur in the case of Anand Incubation Centre Vs. CIT(E), Jaipur 86 taxmann.com 250 (Jaipur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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