2020 (1) TMI 1332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....grounds: 1. the impugned order is open to facts and law insofar as it is prejudicial to the interest of the appellant. 2. The Ld. CIT (exemptions) erred in rejecting the application under section 80 G (5) (vi) for the reasons which are arbitrary, impermissible and beyond what is provided under law. 3. The Ld. CIT (exemptions) failed to appreciate the fact that an application under section 80 G can be denied only under the circumstances given in rule 11 AA (5) of income tax rules, 1962. 4. The Ld. CIT (exemptions) failed to appreciate that the objects of the appellant are in conformity with the provisions of sections 80 G making it eligible for recognition since they include education, medical assistance a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e main objectives of the trust shall be to aid, sponsor, support, promote or undertake, mobilise, organise activities leading to the overall development of our society and to promote social, economical, political, educational, cultural development of the society etc. VIII. At Chiranthana, our main focus is to provide a platform to all children and adults bringing out their best potential which helps them in their overall development. IX. We given an opportunity to get our child to focus, learn new skills and be confident which will help them manage themselves better. X. We at Chiranthana used drama as a tool to help bringing out the best in every child. A team of dedicated theatre professionals train the children ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T reported in 247 ITR 18 has held that where there is no material before Commissioner to be satisfied of the genuineness of the activities of the trust is valid reason for rejection." Aggrieved by aforestated rejection, assessee is in appeal before us now. 3. Ld.AR submitted that, its application for grant of registration under section 12 AA of the Act is valid, as on date of rejection of application for recognition under section 80 G of the Act. Ld.AR submitted that Ld.CIT(E) dismissed assessee's application on the ground that , genuineness of the objects and activities of the trust could not be verified in absence of sufficient activities. He submitted that placing reliance upon decision of Hon'ble Karnataka High Court in case of Ga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d reliance upon following decisions of coordinate bench of this Tribunal on identical issue: * M/s Bharat Ratna Sir M Vishweshwarayya Educational Society vs CIT (E) in ITA No. 732/B/2018, vide order dated 12/04/19 for assessment year 2013-14; * M/s.Indic Science Research Trust vs. CIT(E) in ITA No. 1077/B/2018 vide order dated 20/07/18 for assessment year 2018-19; * Vimalalaya Hospital Trust vs CIT (E) in ITA No. 1435/B/2019 vide order dated 29/11/19 for assessment year 2019-20. 5.1. In our view, grant of approval/recognition under section 80 G of the Act, can act as catalyst to encourage prospective donors to look at intended activities/objects and possibly provide financial support through donations/contribut....