2010 (10) TMI 1091

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l 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 of the Act, failing to appreciate the fact ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion) 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 Hospital which was ultimately handed over to the Gov....