2015 (10) TMI 1395

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....Shri Ravi Seshagiri Rao For The Assessee : Shri D. Sudhakar Rao ORDER PER SAKTIJIT DEY, J.M.: This appeal is directed against the order dated 21/10/2014 of DIT(E), Hyderabad, rejecting appellant's application for grant of approval u/s 80G(5)(vi) of the IT Act. 2. Briefly the facts are, appellant is a society registered under the AP Societies Registration Act, 2001 on 16/12/13. As ap....

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....pellant institution till date. Therefore, ld. DIT(E) refused to grant approval u/s 80G(5)(vi) and accordingly, rejected appellant's application in the impugned order passed by him. 3. The ld. AR submitted before us that when appellant has been registered as a charitable institution u/s 12AA of the Act and there is no doubt with regard to charitable object of appellant, denial of approval u/s 80....

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....nder clause (vi) if the conditions of clause (i) to (v) are fulfilled. On a perusal of the impugned order of ld. DIT(E) it is evident, the only reason on which he denied approval is land required by appellant for establishing its activities has not yet been registered in its name. There is absolutely no allegation by the ld. DIT(E) that appellant has not fulfilled any of the conditions of clause (....