2016 (8) TMI 599

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....ri, AR Respondent by : Shri G. Guruswamy, DR ORDER Per V. Durga Rao, Judicial Member This appeal is filed by the assessee against the order of CIT, Rajahmundry dated 16.7.2012. 2. Facts are in brief that the assessee society namely Association for Awareness on Rural and Tribal Health Institute (AARTHI) has applied for registration u/s 12AA of the Income Tax Act, 1961 (hereinafter ca....

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....t and he has further observed that the assessee society did not maintain the full addresses of the majority of donors relating to the financial year 2008-09, 2009-10 & 2010-11. 3. On being aggrieved, assessee carried matter in appeal before the Tribunal. The Ld. Counsel for the assessee has submitted that all the addresses of the donors are available with assessee and he may be permitted to fil....

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....ee, he has pointed out that in the Memorandum of Association of assessee society, winding up clause was missing. We find that this is not material to grant recognition u/s 80G of the Act. So far as the accumulation of income is concerned, we find that there is no accumulation, therefore, this objection is not correct. We find that the Ld. Commissioner rightly denied the recognition u/s 80G of the ....