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2010 (10) TMI 1091
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....T.R. SOOD (AM) : 1. This appeal filed by the assessee is directed against the order dated 10/03/2010 of Director of Income Tax (Exemption), Mumbai. 2. In this appeal assessee has raised the following grounds:- "1. On the facts and in the circumstances of the case and in law the Director of Income Tax (Exexmption) Mumbai erred in denying the appellant the approval under section 80G o....
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....s 80G. The learned Director of Income Tax (Exemption) noted that the trust is approved u/s 12A but it is not carrying out any charitable activities for the last three years. Therefore, he refused to grant the certificate u/s 80 G. 3. Before us the learned counsel of the assessee submitted that the assessee is approved trust u/s.12A. In earlier years the assessee has constructed the School and H....