2012 (4) TMI 284

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....AX   For Respondent: SRI.E.K.NANDAKUMAR, SRI.A.K.JAYASANKAR NAMBIAR, SRI.K.JOHN MATHAI, SRI.P.BENNY THOMAS, SRI.P.GOPINATH   J U D G M E N T   Ramachandran Nair, J.   This is an appeal filed by the Revenue against the order of the Tribunal holding that the respondent is entitled to registration under Section 80G(5)(vi) of the Income Tax Act (hereinafter referred to as the A....

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....ell. It is entitled to registration under Section 80G(5B), which is introduced with effect from 01/04/2000, only if its 95% of the income is utilised for charitable purposes. This is certainly a matter which has to be established before the Commissioner to entitle for registration based on application filed under Rule 11AA of the Income Tax Rules. 4. The contention of the Revenue is that the Trib....