2019 (4) TMI 1435

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....R. ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT (Exemptions), Chandigarh, Dated 30.01.2018 under section 80G(5)(vi) of the Income Tax Act, 1961. 2. The Ld. CIT(E) noted that in the present case assessee filed application in prescribed Form for approval under section 80G(5)(vi) of the Income Tax Act, 1961. The assessee also simultaneo....

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....der section 12A meaning thereby, Commissioner (Exemptions) was satisfied about the charitable activities carried-out by the assessee and the objects of the assessee are charitable in nature. The Commissioner (Exemptions) had not disputed that assessee satisfied the conditions of section 80G(5). It is also not in dispute that assessee had carried-out some of the charitable activities in furtherance....

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....the Ld. CIT(E) did not record anything in the Order, if assessee violated conditions of Section 80G(5) of the I.T. Act. Since in the present case also assessee has been granting registration under section 12A of the I.T. Act, therefore, Ld. CIT(E) was satisfied about the charitable activities carried out by the assessee and the objects of the assessee are charitable in nature. Therefore, assessee ....