2010 (12) TMI 1232

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....IAL MEMBER: The assessee is in appeal against the order dated 04.08.2010 passed by the learned Commissioner of Income-tax, Meerut under section 12AA(1)(b)(ii) of the Income-tax Act, 1961 (the Act). 2. We have heard both the parties and have perused the material available on record. 3. In this case, the CIT stated in first para of his order that an application for registration under sec. 12A was....

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....haritable activities. 5. I am, therefore, unable to grant renewal u/s 80G at this stage. However, the society is free and can file a fresh application when it starts charitable work and the said application if and when so filed, shall be considered and decided on merits in accordance with the provisions of law. It is also supported by Kerala High Court judgment in the case of Self Employers Ser....