TaxTMI 
TaxTMI 
2019 (9) TMI 1004
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....n) is not justified in dismissing the appeal of the assessee u/s 80G(5) of the Income Tax Act, as no due and proper opportunity of hearing was afforded before the passing of the impugned order. 2. Because, on the facts and in the circumstances of the case, the instant assessee being an entity duly registered u/s 12AA, there was no occasion for the Ld. CIT (Exemption) to treat the same activities as not being charitable in nature. There is no change in the nature of activities, performed by the assessee and the genuineness of the activities has also not been doubted. 3. Because, on the facts and in the circumstances of the case, no power of review being vesting in the CIT (Exemption), there was no occasion for the ....
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.... in the light of the provisions of the Act. 4. On perusal of the material available on record, it is found that the applicant has merely submitted the trust deed and no material has been provided that could throw some light upon the activities, if any, carried out by the applicant as claimed in the trust deed. There is literally no material available on record so as to form even the slightest satisfaction regarding the genuineness of the activities carried out, if any, by the applicant. The applicant needs to retrospect the fact that mere submission of the trust deed carrying high sounding lofty ideals does not make a trust or institution eligible for exemption which has been specifically targeted towards institutions carrying out ....
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.... of being accorded the said recognition. 5. In the present proceedings the applicant has failed to corroborate his claim of charitable activities. The documents filed in the proceedings show that applicant has not worked towards the performance of the objects set out in the memorandum of the society. Thus the applicant has failed to accomplish the goals set by the law for according the said recognition. The documents filed in the proceedings show that the applicant has claimed to be involved in activities which apparently are for profit making on commercial lines and are far away from the definition of the term "charitable purpose". It is very clear that the applicant is doing a mere pretense of charity. 6. The Hon'ble....
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....eing an entity duly registered u/s 12AA of the Act, there was no occasion for the Ld. CIT (Exemption) to treat the same activities as not being charitable in nature, as all such reasons were duly examined by the ld. CIT(Exemption) while granting registration under section 12A of the Act, vide Certificate dated 9/2/2017; that there is no change in the nature of activities performed by the assessee and the genuineness of the activities has also not been doubted; that on the facts and in the circumstances of the case, the CIT (Exemption) was not at all justified in observing that the assessee was engaged in the business of education; and that the impugned order is unsustainable in law, as the entire evidence and material concerning the activit....
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.... furnished; that the CIT has to examine the objects of creating the trust, as well as make an empirical study of the past activities of the applicant; and that the CIT has to examine that it is really a charitable trust or Institution eligible for registration. The Hon'ble High Court took into account the submissions that once registration u/s 12A of the Act is granted, grant of benefits under the act cannot be denied, that the ITO was not justified in refusing the benefits under the Act, which would otherwise accrue under the registration, and that if there was no registration, the Revenue would have been justified in submitting that the benefit cannot be granted, but where the application for registration is submitted and registration....
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.... u/s 80G(5)(i) of the Act. 9. "N.N. Desai" (Supra) has also been followed, in "Marathi Vidyan Parishad Nashik Vibhag vs. CIT, Nashik", by the Pune Tribunal, vide order dated 20.05.2016, in ITA No. 1465/PN/2014. 10. "N.N. Desai" (Supra) was also followed in "CIT vs. Pujya Jalarambpa & Matushri Virbaima Charitable Trust" by the Rajkot Tribunal in ITA No. 249/Rjt/2014, vide order dated 30.05.2014. This order of the Tribunal stands approved by the Hon'ble Gujarat High Court in "CIT vs. Pujya Shri Jalarambapa & Matushri Virbaima Charitable Trust" 55 taxmann.com 52 (Rjt). 11. No decision contrary to the above case laws has either been referred by the ld. CIT(E) in the impugned order, or cited before us. 12. Therefore, respectfully....