2013 (8) TMI 984

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.... ORDER Sunil Kumar Yadav (Judicial Member) This appeal is preferred by the assessee against the order of the ld. Commissioner of Income-tax denying recognition under section 80G(5)(vi) of the Income-tax Act, 1961 (hereinafter called in short "the Act"). 2. The facts in brief borne out from the record are that the assesseesociety was engaged in charitable activities and has filed applicat....

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....ed in any activity other than charitable, has denied recognition under section 80G(5)(vi) of the Act. Since nothing has been brought on record by the ld. Commissioner of Income-tax while denying recognition under section 80G(5)(vi) of the Act, the ld. Commissioner of Income-tax may be directed to grant recognition under section 80G(5)(vi) of the Act to the assessee-society. 4. The ld. D.R., on ....

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....for the reason that the assessee was not engaged in any other activity except organizing Yoga camp. One more reason stated by the ld. Commissioner of Incometax for denial of recognition under section 80G(5)(vi) of the Act is that dominant object of the assessee-society is to run/establish hospitals etc and to impart medical treatment to poor and senior citizens. But he has not brought out anything....