Appeal successful for Assessee-Society seeking approval under section 80G. Emphasis on charitable activities and fair evaluation.

The Tribunal allowed the appeal of the Assessee-Society, directing the Ld. CIT(E) to reconsider the application for approval under section 80G. The rejection based on lack of activities and absence of donation instances was deemed irrelevant, emphasizing the charitable nature of the society's objects and its registration under section 12AA. The Tribunal highlighted the importance of providing a reasonable opportunity for the society to present its case and the need for a fair evaluation of its activities for donation purposes.

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Issues:
1. Rejection of application for approval under section 80G(5)(vi) of the Income Tax Act, 1961 by Ld. CIT(E).
2. Consideration of charitable activities by Assessee-Society.
3. Requirement for re-examination by Ld. CIT(E) based on the objects of the society.

Issue 1: Rejection of application for approval under section 80G(5)(vi) of the Income Tax Act, 1961 by Ld. CIT(E):
The appeal was directed against the Order of the Ld. CIT(E) rejecting the application for approval under section 80G(5)(vi) of the Income Tax Act, 1961. The Ld. CIT(E) rejected the application as no activities were carried out by the assessee-society towards its stated objects, and no instances of donations received were provided. However, the Tribunal found that the matter required reconsideration at the level of the Ld. CIT(E) based on the charitable nature of the society's objects and the fact that it had been granted registration under section 12AA of the I.T. Act, indicating its establishment for charitable purposes. The Tribunal emphasized that lack of activities did not automatically disentitle the society for approval under section 80G, and the rejection based on absence of donation instances was deemed irrelevant.

Issue 2: Consideration of charitable activities by Assessee-Society:
The Assessee-Society, established as an Educational Society, was considered charitable in nature, as confirmed by its registration under section 12AA of the I.T. Act. The Tribunal noted that even if no activities were carried out towards its objects, the society would still qualify for approval under section 80G. The Tribunal highlighted that the Ld. CIT(E) had not examined the charitable activities claimed by the society, and thus, the matter required reevaluation at that level. It was argued that the society's approval under section 80G was crucial for receiving donations, making the absence of donation instances an insufficient reason for rejection.

Issue 3: Requirement for re-examination by Ld. CIT(E) based on the objects of the society:
The Tribunal directed the Ld. CIT(E) to re-decide the matter in light of the observations made and the material produced by the assessee society. The decision to set aside the impugned order and restore the issue to the Ld. CIT(E) was based on the need for a thorough reconsideration of the society's charitable activities and the relevance of approval under section 80G for donation purposes. The Tribunal emphasized providing the assessee-society with a reasonable and sufficient opportunity to present its case before reaching a decision.

In conclusion, the Tribunal allowed the appeal of the Assessee-Society for statistical purposes, emphasizing the importance of reconsidering the application for approval under section 80G in light of the society's charitable nature and the need for a fair evaluation of its activities by the Ld. CIT(E).

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