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TMI Blog2023 (2) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... f license by the competent authorities. Therefore, we remit the matter back to the file of the CIT(E) to examine and grant 12A registration from the date of application, if the assessee is carrying the charitable activity from 13.12.2019, otherwise, the assessee is not entitled for grant of registration u/s 12A. Appeals of the assessee are allowed for statistical purpose. - I.T.A.No.617/Viz/2019 & 618/Viz/2019 - - - Dated:- 16-2-2023 - Shri Duvvuru Rl Reddy, Hon ble Judicial Member And Shri S Balakrishnan, Hon ble Accountant Member For the Appellant : Shri G.V.N.Hari, AR For the Respondent : Shri M.N.Murthy Naik, CIT(DR) ORDER PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER : These appeals are filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d raised the following grounds : 1. The Learned Commissioner of Income Tax (Exemptions) ought not to have rejected the application under Form 10G for exemption u/s 80G of the Act in the facts and circumstances of the case. 2. The Learned CIT(E) ought to have seen that the appellant is in fact carrying on charitable activities as per the objects of the Trust. 3. The Learned CIT(E) s conclusions regarding the assessee are totally erroneous and in complete contradiction to the facts and evidence placed before him, which facts and evidence the Learned CIT(E) does not dispute. 4. The Learned CIT(E) ought not to have relied on the judgement in ITA No.447/Coch/2014, as the facts, evidence and circumstances of the assessee s case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the contention of the assessee is that without constructing the laboratory, it is difficult to run blood bank. Further contention of the assessee is that on 13.12.2019, the license was granted and immediately the assessee started it s charitable activity. After considering the arguments of the assessee as well as the revenue, we are of the firm view that without laboratory it is difficult to run a blood bank. There is no proof to establish that the assessee has been running a blood bank after issuance of license by the competent authorities. Therefore, we remit the matter back to the file of the CIT(E) to examine and grant 12A registration from the date of application, if the assessee is carrying the charitable activity from 13.12.2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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