TaxTMI 
TaxTMI 
2018 (4) TMI 442
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.... the assessee. "1. That on facts and circumstances of the case, the order u/s 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act1) passed by the Ld. Commissioner of Income Tax (Exemptions), Chandigarh flagrantly violates the principals of natural justice and is bad in law. 2. That the Ld CIT(Exemptions) failed to appreciate the settled law that once registration under section 12AA of Act has been granted to an assessee, it cannot be denied approval under section 80(G)(5)(vi) of the Act unless there is non-fulfillment of conditions specified is section 80G(5). 2.1 That the Ld CIT (Exemptions) erred in facts and in law by denying registration u/s 80G of the Act on the ground that at the time....
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....ying on charitable activities by virtue of its registration u/s 12AA of the Act. The Appellant craves leave to add, alter, amend or vary from the aforesaid grounds of appeal at or before the time of hearing." 3. In the instant case an application for registration u/s. 80G was filed by the appellant herein, vide application dated 10.02.2016, which was rejected by the Ld. CIT(E) on various grounds, which includes non filing of revised/amended objects of the society, therefore, feeling aggrieved against the said order impugned herein, the assessee preferred the instant appeal. 4. At the outset, there is a delay of 50 days in filing of appeal. The Ld. AR in order to explain the delay submitted that the appellant had bonafide beli....
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....lities, therefore, we consider the reasoning of Ld. AR quite logical and reasonable and hence, delay of 50 days stands condoned. Let us to go to the merit of the case in the instant case, although it was extensively argued by the Ld. AR that the ld. CIT(E) is supposed to pass an order u/s 80G of the Act on the para meters set out in the Sec.80G(5) of the Act. The Ld. AR also emphasized that the appellant has already been submitted the original/revised Memorandum of Association of Society and copy of which, also placed in the Paper Book. Alternatively, it was argued by the Ld. AR, even otherwise the revised of Memorandum of Association have not been filed before the Ld. CIT(E), but still in the application for registration u/s 80G itself ....
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....es to show that this is not a reliable document. 7. We have gone through with the facts and circumstances of the case, documents on record and rival submissions of the parties. As the Ld. CIT(E) while declining exemption u/s. 80G of the Act observed that the first pre requisite for processing an application u/s. 80G(5) as per Rule-11A is the satisfaction of Sec.12AA (i)(b) of the Act and the registration on basis of which the application has been made becomes relevant. It is an admitted fact that for the grant of registration u/s.80G, the registration u/s 12AA of the Act is necessary and in the instant case, the appellant society vide order dated 19.01.2011 got the registration on the basis of original memorandum of association and/or or....
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....ong the students in particular and public in general. The benefits of the council shall be open to all irrespective of caste, creed or religion. ii) To develop library and reference catalogue of religious historical, social and cultural publications/productions. iii) To encourage the culture of reading, listening and singing Gurbani of Shri Guru Granth Sahib and to make arrangements to impart training for the purpose by establishing units in academic institution, towns and villages or by organizing seminars, workshops, training camps, competitions and other functions. iv) To establish educational institutions. v) To provide health service by establishing hospitals/dispensaries etc." It appears from the....
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....ply by mentioning the new objects in the application for grant of registration u/s 80G does not serve any purpose until and unless the same averment has to be specific with filing of amended Memorandum of Association that the objects which were mentioned in the application are revised/amended having been approved by the authority, who granted the registration u/s 12A of the Act. We wonder as to how and what prevented the appellant to file the amended/revised objects/Memorandum of Association before the Ld. CIT(E) even after confrontation of the same. We find force in the contention of the Ld. DR that even the original Memorandum of Association and amended Memorandum of Association as filed before us does not specify its registration and eve....