2023 (4) TMI 360

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....a, CA For the Revenue : Sh. Mrinal Kumar Das. Sr. DR ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Assessee against order dated 29.06.2019 in case no.CIT(E)/ 80G/2019-10/11860 for assessment year 2019-20 passed by Commissioner of Income Tax (Exemption)- New Delhi rejecting the application U/s. 80G(5) (vi) of the Income Tax Act, 1961 r.w.s. 11AA of the Income Tax Act, 1....

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.... has erred in facts and law in rejecting the application for grant of Approval U/s 80G. Ld. Counsel submitted that the assessee had been granted Registration U/s 12AA of the Act by the C.I.T.(E), the same is still continuing so that shows that the activities being carried out by the assessee society is in accordance with registration U/s 12AA of the Act, so granting of approval U/s 80G (5) of the ....

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.... registration u/s12AA of the Act. The condition no 13 in this sanction provided that the registration so granted is liable to be cancelled at any point of time if registering authority is satisfied that activities of the Trust/Institution are not genuine. However, on same date 29/6/19 the impugned order was passed holding that the genuineness of charitable activity could not be established. As a m....

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....e case of Sonepat Hindu Educational and Charitable Society vs. CIT (2005) 278 ITR 262 (P & H), Hon'ble Delhi High Court judgement in the case of DIT vs. Foundation of Ophthalmic & Optometry Research Education Centre 2012 (8) TMI 77 (Del.), the Delhi Bench held; "5. After considering the rival submissions, we are of the view that Order under section 80G(5) denying approval to the asses....