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TMI Blog2020 (12) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... invited to PB pages 20 to 22 where a copy of certificate issued by ld. CIT(E) u/s. 12A was placed. The ld. AR submitted that the ld. CIT(E) refused to grant registration to the assessee u/s. 80G of the Act, in view of his objection that the assessee was granted registration u/s. 12A for religious or general public utility purposes and the registration was not granted for chairtiable purposes i.e. relief of poor and medical relief and whereas the assessee had spent amount on healthcare education and relief to poor. It was stated that therefore ld. CIT(E) held that assessee has not under taken any activities towards attainment of objects of general public utility for which the registration was granted. The ld. AR submitted that the ld. CIT(E) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration u/s. 80G of the Act. 3. The ld. DR on the other hand vehemently argued that the assessee was granted registration for the purposes as religious or for general public utility objects and therefore, expenditure on achievement of other objects cannot be said to be expenditure for achievement of its main objects for which the registration was granted. Therefore, it was submitted that ld. CIT(E) has rightly rejected the application. 4. We have heard the rival parties and have perused the material available on record. We find that it is undisputed fact that the assessee was enjoying the registration u/s. 12A of the Act vide order dated 08.02.2019 and a copy of such order is placed at P.B. pg. 20. The copy of such registration states tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. Moreover, we find that once registration u/s. 12A is given the registration u/s. 80G can be denied if the activities are not genuine. The ld. CIT(E) nowhere has doubted the genuineness of activities of assessee. The ITAT Lucknow Bench in the case of Samekit Mahila Evam Bal Vikas Sansthan vs. CIT(E) (Supra) vide order dated 16.11.2018 has held para 7 as under: "7. Heard. In 'Hiralal Bhagwati' (Supra), rightly relied on by the assessee, it has been held that once registration 12A of the Act stands granted, the application u/s 80G(5) cannot be rejected. The Agra Bench of the ITAT has followed this legal position vide order dated 08.03.2018, passed in 'Dr. Gyanendra Goel Foundation, Maa Saraswati Hospital Vs. CIT(Exemptions)', in ITA No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the applicant; and that the CIT has to examine that it is really a charitable trust or Institution eligible for registration. The Hon'ble High Court took into account the submission that once registration u/s 12A of the Act is granted, a grant of benefits under the act cannot be denied; that the ITO was not justified in refusing the benefits under the act which would otherwise accrue under the registration; that if there was no registration, the Revenue would have been justified in submitting that the benefit cannot be granted, but where the application for registration is submitted and the registration has been granted, the benefit cannot be denied. 7. "Hiralal Bhagwati" (Supra) was followed by the Agra ITAT in "Maa Bhagwati Samag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of his assessment of income; that the actual assessment of the assessee and its actual liability to tax are matters to be decided only in the assessment proceedings; and that since the assessee was (in that case, as herein also) registered u/s 12A of the Act and such registration continued, the assessee fulfilled the conditions prescribed u/s 80G(5)(i) of the Act. 10. "N.N. Desai" (Supra) has also been followed in "Marathi Vidyan Parishad Nashik Vibhag vs. CIT, Nashik", (APB, 95-102), by the Pune Tribunal, vide order dated 20.05.2016, in ITA No. 1465/PN/2014. 11. "N.N. Desai" (Supra) was also followed in "CIT vs. Pujya Jalarambpa & Matushri Virbaima Charitable Trust" (APB, 84-88), by the Rajkot Tribunal in ITA No. 249/Rjt/2014, vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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