Appeal granted for trust under Income-tax Act; registration directed under section 80G(5).

The appeal of the assessee-trust was allowed, and registration under section 80G(5) of the Income-tax Act was directed to be granted. The Tribunal ruled in favor of the appellant Sanstha, emphasizing that registration under section 12AA was obtained before the exemption application, and all necessary conditions for exemption were met. The Tribunal highlighted that the absence of a complete address on donation receipts should not be the sole basis for denial, especially when donor details were separately provided. The Assessing Officer was instructed to grant the requested registration based on fulfillment of all prescribed conditions.

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Issues Involved: Appeal against rejection of exemption u/s 80G(5) of the Income-tax Act.

Summary:
The appellant, a Sanstha, sought exemption u/s 80G(5) after being granted registration u/s 12AA. The Commissioner rejected the application due to concerns about the genuineness of the Sansthan's activities. The appellant appealed to the Tribunal, arguing that all conditions for trust genuineness were met. The Tribunal found in favor of the appellant, noting that registration u/s 12AA was granted before the exemption application, and all conditions for exemption were satisfied. The Tribunal emphasized that the lack of complete address on donation receipts should not be a sole reason for denial, especially when donor details were provided separately. Citing relevant case law, the Tribunal directed the Assessing Officer to grant registration u/s 80G(5), as all prescribed conditions were fulfilled.

In conclusion, the appeal of the assessee-trust was allowed, and the registration u/s 80G(5) was directed to be granted.

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