TaxTMI 
TaxTMI 
2017 (9) TMI 1812
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.... that the assessee society is duly registered u/s 12AA with Commissioner of Income Tax Bathinda, and it was set up to run various educational institutions. It was submitted that 12AA registration is still intact and has not been withdrawn. He further submitted that assessee was already availing benefit of registration u/s 80G of the Act, a copy which was placed at P.B. page 11 and which expired on 31.03.2009. Therefore it was submitted that the application for registration u/s 80G which was filed on 28.07.2016 was in fact an application for renewal of registration u/s 80G which was earlier granted by department. The Ld. AR submitted that as per circular no. 7/2010 dated 27.10.2010 on the basis of which the continuity of exemption u/s 80G is....
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....anting approval u/s 80G of the Act, the objects of the applicant are to be considered and so far as the other aspects are concerned, they can be examined by the Assessing Officer during assessment proceedings. Reliance in this respect was placed on an order of Hon'ble Gujarat High Court in the case of CIT, Rajkot-1 Vs. Arvindbhai Maniar Charitable Foundation reported in 53 taxman.com page 295. Further reliance was placed on an order of High Court of Gujarat in the case of Commissioner of Income Tax, Rajkot-III Vs. Vipassana Trust reported in 55 taxman.com page 57. 5. The Ld. AR further relied on the judgment of Hon'ble Punjab & Haryana High Court in the case of Sonepat Hindu Educational Vs. CIT reported in 147 taxman page 1 and on....
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....rated and the same are ploughed back into the institutions then it would not loose its charitable character. The Ld. AR further relied on a recent judgment of Amritsar Bench in the case of M/s Sant Girdhar Anand Parmhans Sant Ashram Vs. CIT(E) Chandigarh wherein vide order dated 11.08.2017, the Hon'ble Amritsar Bench was pleased to grant exemption u/s 80G of the Act, in view of the registration of society u/s 12AA of the Act. 6. The Ld. DR on the other hand heavily placed his reliance on the orders of authorities below. 7. We have heard the rival parties and have gone though the material placed on record. We find that it is an undisputed fact that assessee is registered u/s 12AA of the Act, a copy of which is placed at P.B. page 10.....
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....urpose. The relevant findings of the Hon'ble Court are reproduced as under: "Under section 80G, a donor can claim deduction in computing, his total income in respect of donations made by him to various funds or institutions mentioned in sub-section (2) of the said section. It is section 80G, which envisages deduction in respect of the donations made by a person who, but for the provisions, cannot claim any such deduction because the donations are not considered to be expenses incurred for the purpose of earning income. In the list of funds or institutions, donations of which could qualify for deduction from the income of a donor is included a subsidiary clause in the form of clause (a) (iv) of sub-section (2) of section 80G, which ta....
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....ant or negate the claim for approval is coupled with a duty. [Para 14] In the instant case, the Commissioner had not found that the objects of the assessee, established in India, as set out in its memorandum of association, were not for a charitable purpose or that the society was not carrying on its activities in furtherance of its objects. As a matter of fact, registration of an institution under section 12 A(a) by itself is a sufficient proof of the fact that the trust or the institution concerned is created or established for charitable or religious purposes. [Para 15] In view of the fact that the assessee had enjoyed approval under section 80G from the year 1991 to 31-3-1999, i.e., even after the amendment of its objects on 17-9-19....