2018 (12) TMI 284

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....ritable activity could be shown by the assessee. Our attention was invited to copy of order passed u/s 12A of the Act placed at pages 115 to 116 of the paper book. Learned A. R. argued that once the registration u/s 12A was granted to the assessee, the action of learned CIT (Exemptions) in rejecting the application u/s 80G was not justified as Appellant by Shri Ashish Kapoor, C. A. Respondent by Shri C. K. Singh, D.R. various Benches of the Tribunal have held that once the registration u/s 12A is available to the assessee, the assessee cannot be denied the benefit of section 80G of the Act. Reliance in this respect was placed on the following case laws: (i) I.T.A.T. Lucknow Bench order in the case of Rehan Foundation vs. CIT (Exemptions) ....

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....nts which the assessee was required to file. The learned CIT (Exemptions) on the same day passed the order rejecting the application of the assessee by holding that the approval u/s 80G(5) is not a mechanical process wherein the according of registration u/s 12AA of the Act and filing of documents at one end would result in the issuance of approval u/s 80G(5) of the Act. The learned CIT (Exemptions) held that the application and the supporting documents should duly pass the test as mandated by law for according the recognition u/s 80G(5) of the Act. He further held that applicant had failed to provide any cogent proof that could verify that the applicant is actually carrying out activities in pursuance of the objects set forth in the memora....

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....s of account in respect of such business and that the donations received by it will not be used, directly or indirectly, for the purposes of such business; (ii) the instrument under which the institution or fund is constituted does not, or the rules governing the institution or fund do not, contain any provision for the transfer or application at any time of the whole or any part of the income or assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed to be for the benefit of any particular religious community or caste; (iv) the institution or fund maintains regular accounts of its receipts and expenditure; (v) the institution or fund is either constituted....