TaxTMI 
TaxTMI 
2010 (12) TMI 954
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....0 to 31st March, 2003, the exemption under Section 80 G of the Act was granted to the respondent on 30th May, 2000. This exemption was renewed for a further period starting from 1st April, 2003 to 31st March, 2006 vide orders dated 16th December, 2003. After the expiry of this period, the assessee made another application for exemption under Section 80 G (5) of the Act on 30th March, 2006. The respondent, however, vide its communication dated 17th October, 2006 sought leave to withdraw the said application with liberty to file it afresh subsequently. Orders dated 19th October, 2006 were passed allowing the assessee to withdraw the application and the application was thus dismissed. Subsequently, the assessee filed fresh application dated 12....
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....ribunal has allowed this appeal and has held that the assessee is entitled to Exemption Certificate under Section 80 G of the Act w.e.f. 1st April, 2006. Challenging this order, present appeal is preferred by the Revenue. 4. It would be necessary to point out at this stage that the appeals which were filed by the assessee against the orders of the Assessing Officer and the CIT (A) denying exemption under Section 11 of the Act were allowed by the ITAT. In respect of assessment years 2005-06, in fact, the CIT (A) had reversed the order of the Assessing Officer granting exemption under Section 11 of the Act which order was not challenged by the Department. The Tribunal while allowing the appeal, returned the finding that there was no....
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.... 110 dated 13.7.04 Career Launcher I (P) Ltd. 42,000/- Cheque Not mentioned Career Launcher I (P) Ltd. Karuna Sharma 56,400/- Cheque Canteen GR and PR 112 dated 21.10.04 Anil Kumar 22,734/- Cash Ice Cream 113 dated 23.11.04 Vinof Kumar 43,778/- Cash Canteen for Jice/Amul Milk 115 dated 27.11.04 Chhotu Amusement Park 51,500/- Cash Towards display stall. 7. The precise submission is that even when certain persons had supplied the goods or rendered services, the same was treated as donation and certificate under Section 80G were issued which would clearly demonstrate that School was issuing these Certificates indiscriminately. What is ignored by the DIT is the explanat....
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....pplication would be for the period from 1st April, 2007. We fail to understand the logic behind such reasoning adopted by the DIT. 9. From the facts narrated above, it is clear that the assessee had made application for exemption under Section 80G of the Act on 30th March, 2006. In this application it was specifically mentioned that the exemption was expiring on 31st March, 2006 and request was made for renewal thereon. Merely because the assessee withdrew this application and it was dismissed as withdrawn and later application was filed on 12th June, 2007, it could not be inferred that the second application is w.e.f. 1st April, 2007 and not from 1st April, 2006. Mr. C.S. Aggarwal, learned Senior Counsel appearing for the assesse....