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2019 (4) TMI 1435
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....the Revenue : Shri P.V. Gupta, Sr. D.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 Incom....
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.... in dispute that assessee has been granted registration under 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 ca....
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....ch also application under section 80G(5) was found premature. It may also be noted here that 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 b....