2025 (1) TMI 1612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aina Bhatia, Advocate For the Respondent : Shri. Biju M.K. CIT-DR ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER The present appeal of the assessee is arising out of the order of the ld. CIT(Exemptions), Bangalore dated 30.9.2024 and relates to denial of registration u/s. 80G of the Act. 2. The brief facts of the case as coming out from the orders of the authorities below are that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the application filed by the assessee has been rejected by the ld. CIT(Exemptions) referring to provisions of section 80G(2) of the I.T. Act. 4. Aggrieved with the order of the ld. CIT(Exemptions), assessee has come up in appeal and inter alia argued that the ld. CIT(E) has erred in referring to the provisions of section 80G(2) instead of 80G(5) applicable to the present case. 5. The ld. D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idering the grant of registration u/s. 80G is sub-section (5). We are of the firm opinion that assessee has fulfilled all the conditions prescribed u/s. 80G(5) and hence entitled for registration of 80G. We further observe that it is settled position of law that at the time of granting of registration, the authority has to see whether the objects of the applicant is charitable in nature and the ac....