TaxTMI 
TaxTMI 
2019 (3) TMI 1111
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.... nature. The trust deserves recognition of renewal of approval U/s. 80G(5). 3. The Ld. Commissioner of Income-tax has erred in law and facts in forming an opinion against the appellant that the object of the trust are of religious nature although at para 5 of the order he admits that object of the trust are religious and charitable. The trust deserves recognition of renewal of approval U/s. 80G(5). 4. The Ld. C.I.T. has erred in coming to the conclusion that appellant is not fulfilling the condition for approval of the provisions of section 80G(5) of the IT Act. The trust deserves recognition of renewal of approval U/s. 80G(5). 5. The Ld. C.I.T. has erred in coming to the conclusion based on irrelevant aspect that the trust has not carried out activities which entitle it's for recognition U/s. 80G(5) as per object of the trust. The trust deserves recognition of renewal of approval U/s. 80G(5). 6. The Ld. C.I.T. has erred in not considering the real aspect of the provisions of section 80G(5) of the IT Act, 1961. The trust deserves recognition of renewal of approval U/s. 80G(5). 7. Taking into considering the legal, factual and statuto....
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....e was also registered under section 12AA of the Act vide No. CIT.R/65-R-70/88-89 dated 20-3-1989. The assessee was also holding valid registration under section 80G(5) of the Act up to 31st March 2006 from 31st March 1993. 5. As such the certificate granted under section 80G(5) of the Act was expired on 31st March 2006. Therefore the assessee vide application in form 10G dated 16th July 2007 applied for the renewal of the registration under section 80G(5) of the Act. But the Ld. CIT rejected the registration application of the assessee by holding that the objects of the trust are mixed as these cover religious and charitable activities. Therefore the Ld. CIT was of the view that the assessee does not deserve to get the certificate under section 80G(5) of the Act as per explanation 3 to section 80G of the Act. Accordingly the Ld. CIT rejected the registration application of the assessee. 6. Being aggrieved by the order of Ld. CIT, the assessee is in appeal before us. The Ld. AR before us filed a written submission which is reproduced as under: "Kind attention is invited to the hearing fixed of the above matter on 27-02-2019. 2. The Ld. C.I.T has rejected appl....
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....Therefore, the assessee trust is a charitable cum religious trust to which section 13(l)(b) would not be applicable . The commissioner in his order under section 12AA has not pointed any other reason for refusing the registration of the assessee trust. In view of the above, respectfully, relying upon the decision of Hon. Jurisdictional High Court direct the Commissioner to grant registration to the assessee trust under section 12AA. (Copy enclosed) 7.1 In respect of factual aspect that assessee trust has been granted 12A certificate vide order dated 20-3-1989, as admitted by the Ld. C.I.T. that the Trust has been granted registration U/s. 12A, the Hon. Punjab and Haryana High Court has been pleased to decide the matter against the revenue as under to provide guidelines for renewal of approval vis-a-vis rule of consistency. 7.2 Since the assessee was covered under section 11, as registration under section 12AA had already been granted to it, therefore all the requirements were satisfied and hence, revenue was not justified in denying the recognition under section 80G (5) . - vide Arya Sanstha v. CIT (2012) 13 ITR 491 (jp - Trib). Also see, CIT v. Rajmala Education ....
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.... invalid. Principle of consistency is also in favour of the assessee as based on the amended objects renewal consistency is also in favour of the assessee as based on the amended objects renewal of approval under section 80G has already been granted and factual and legal position remaining the same, there is no justification for rejecting the application for renewal under section 80G - vide Mehta Jivraj Makandas & Parekh Govndaji Kalyanji Modh Vanik Vidhyarthi Public Trust v. DIT (E) (2011)131 ITD 462 (Mum 'G' - Trib) 8.6 Right from 1936 the assessee has been carrying on its activities with the same intent and purpose pronounced by the father of nation and assessee was granted registration under section 10(23C)(iv), section 12A and section 80(5) , therefore, assessee trust was entitled to recognition under section 80G(5) - vide Sevagram Ashram Pratishthan v. CIT 2010 129TTJ [Nag- trib) 506. 8.7 In the past also renewal of recognition under section 80G(5) was granted from time - to - time. Director of IT (Exemption) was, therefore not justified for rejection of recognition under section 80G(5) - vide Envision v. Dy. Director of income tax (Exemption ) (2009....
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....onsidered as eligible for registration and subsequent renewal U/s. 80G(5) on the same objects which has been accepted by the department and various Commissioner Sir and has granted recognisation as well as renewal till 31-3-2006. The application for further renewal under appeal is for the period from 1-4-2006 to 31-3- 2009 and thereafter there was no need for such approval for renewal because of amendments under the Income-tax Act requiring no approval subsequently. When on the same objects from 26-12-1988 to 31-3-2006 the trust is considered as eligible for recognisation U/s. 80G(5) not to consider the same for the period 1-4-2006 to 31-3-2009 where also there would be no need for seeking such approval thereafter, there is an absolute error in not considering the past history and actions of his predecessor accepted by the department. The trust deserves recognition of renewal of approval U/s. 80G(5). 10. It is therefore humbly prayed that the object of the trust as mention at para. 3 of the order describing charitable objects and also accepted by the Ld. C.I.T at pare 5 of the order, the rejection made by the Ld. C.I.T may kindly be cancelled and direction may kindly be is....