2010 (12) TMI 628

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....L, J.   1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No.3377/Del/2008 claiming following substantial questions of law:-   "(i) Whether the Hon'ble Tribunal was justified in law in directing the Commissioner of Income Tax to grant renewal....

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.... compliance of clause (a), (b) & (c) of proviso to clause (i) of sub section (5) of section 80G of the Income Tax Act.   2. The assessee applied under Section 80G(5)(vi) of the Act seeking approval for exemption in respect of donations received by it. The CIT declined the approval but on appeal, the Tribunal upheld the plea of the assessee and granted approval as follows:-   3. We have....

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.... property and, therefore, the income earned from the property to the extent it is applied for the objects of the trust will not form part of the total income. Likewise, assessee is engaged in publication of books, newspapers, etc. the amount realized is a nominal as compared to expenditure incurred. For example in FY 2004-05, the assessee incurred Rs.1,00,966/- as against the sale from books etc. ....

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....was found to have violated the provisions of sections 13 or 11. At the time of grant of registration, what is to be seen is whether the objects are charitable or not. Since, the assessee has been granted on identical facts, the object are charitable or not. Since, the assessee has been granted on identical facts, the registration in earlier years, we do not find any reason as to why the benefit of....