2025 (8) TMI 1673

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee SK Foundation is a society, registered by means of amendment for change of name on 16.05.2018 by Registrar of Societies, Ranga Reddy District, Telangana State. The society is engaged in chargeable activities includes undertaking health promotion activities and establish hospitals and clinics and to widen the horizon of members on the area of prevention and protection and also undertake disability activities. The society was granted 12A Registration on 22.02.2022 for the assessment years 2022-2023 to assessment year 2026-2027. The society was also granted registration under section 80G(5)(iv) on 07. 04.2022 for the assessment year 2022-2023 to assessment year 2024-2025. The society has filed Form 10AB on 11.06.2024, for renewal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hed 150 bedded hospital, which falls under the definition of "Charitable Purpose" in terms of Section 2(15) of the Act. The learned CIT(E) without considering the relevant facts, has simply dismissed the application filed by the assessee. Therefore, he submitted that, a direction may be given to the learned CIT(E) to grant Registration or in the alternative, matter may be remitted back to the file of learned CIT(E) to give another opportunity to the assessee to substantiate it's case. 5. Shri Narender Kumar Naik, learned CIT-DR, on the other hand, supporting the order of the learned CIT(E) submitted that, when assessee filed an incorrect form with incorrect particulars, then, there is no choice for the CIT(E), but, to reject the applicatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ile rejecting the application filed by the assessee for registration under section 80G of the Act. Further, the assessee society was granted registration under section 12A of the Act, which is in force for the subject assessment year. Therefore, when the assessee society has been granted 12A Registration, after considering the relevant objects and activities, in our considered view, the application filed by the assessee, seeking for Registration under section 80G cannot be rejected on technical reasons, more particularly, when the assessee has explained the reasons for filing application with in correct code. Since the learned CIT(E) rejected the application filed by the assessee society, in a casual manner without considering relevant deta....