2023 (2) TMI 803

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.... Shri S Balakrishnan, Hon'ble Accountant Member For the Appellant : Shri G.V.N.Hari, AR For the Respondent : Shri M.N.Murthy Naik, CIT(DR) ORDER PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER : These appeals are filed by the assessee against the order of Commissioner of Income Tax (Exemptions) [CIT(E)], Hyderabad in F.No.CIT(E)/Hyd/227(03)/12A&80G/2018-19 dated 26.09.2019. Since the gro....

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....ng on the decision of Hon'ble ITAT, Cochin in the case of Progressive Educational & Charitable Trust Vs. CIT in ITA No.447/Coch/2014, the Ld.CIT(E) dismissed the appeal of the assessee as there is no charitable activity carried out by the assessee for grant of approval u/s 80G of the Act and rejected the application in Form No.10G. The Ld.CIT(E) also rejected the assessee's application for registr....

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....relied on the judgement in ITA No.447/Coch/2014, as the facts, evidence and circumstances of the assessee's case are clearly distinguishable from that case. 5. For these and any other grounds that may be urged at the time of hearing the assessee prays for the Hon'ble Bench to direct the Learned CIT(E) to grant registration u/s 80G to the assessee trust. 6. The appellant craves, l....

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....ion, though the license was granted on 13.12.2019. Therefore, the Ld.CIT(E) has rightly denied the registration u/s 12A. 6. We have heard both the parties and perused the material available on record. There is no dispute that running a blood bank is a charitable activity. But the only grievance of the revenue is that the assessee has not started the activity on the date of filing of the applica....