2015 (3) TMI 218

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.... and also activities of general public utility without any profit motive. The predominant objects of the association are to promote trade and commerce which is a charitable activity. The assessee had applied for registration u/s 12A and the same is claimed by the assessee to have been granted to the assessee in the year 1988-89. Thereafter, the assessee has also applied for recognition u/s 80G and it was granted accordingly. However, the assessee's application for renewal of recognition u/s 80G was rejected vide orders dated 12/09/2008 holding that the assessee had resorted to agitational activities. On appeal, the Tribunal vide orders dated 23/12/2009 held that proviso to section 2(15) shall not apply to the donations received by the asses....

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....vailable in its office as the case pertains to the year 1988-89 and hence it is not possible to furnish a copy of registration u/s 12A of the Act. He has also filed before us a copy of the communication of the CIT, AP-II dated 29/11/1999 to the assessee wherein there is a reference to the registration u/s 12A and 80G for 1988-89. The learned counsel for the assessee has also filed a paper book containing copies of IT returns, income and expenditure account, balance sheet and audit report for the AY 2003-04 to 2012-13 to demonstrate that the assessee has always been furnishing returns of income with DDIT(E) and the computation of income has been done u/s 11 of the Act all along. He submitted that all along the returns filed by the assessee h....