TaxTMI 
TaxTMI 
2010 (5) TMI 967
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.... to as ld. CIT) as well as the Income Tax Officer, HQ (Tech), Faridabad (hereinafter referred to as ld. ITO) both have absolutely erred in law read with the relevant/pertinent rulings of the competent courts with regard thereto vis-à-vis the facts & features of the case of the assessee-Trust/Appellant while denying renewal of exemption u/s 80G(5) for Donations-receipts w.e.f. 01.04.2009 vide Order u/s 80G dated 21.10.2009 (served on 27.10.2009 to the assessee-Trust/appellant) and while so doing the ld. CIT & ITO have applied the inapplicable parameters of approval/registration u/s 12AA and the ld. CIT(did not afford opportunity of any hearing, despite the facts (which are verifiable by Paper Book) that the appellant/assessee-Trust - ....
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....u/s 80G also. When the assessee applied for renewal of such approval u/s 80G the same was rejected by Ld. CIT on the basis of the certain clauses of trust deed, as per which, the president of the trust is having veto power and a casting vote to be utilised for enhancing the spirit and the aims and objects of the trust. One more objection is noted by CIT is that the trust deed does not contain any dissolution clause and mainly for these objections, he has rejected this request of the assessee for renewal of registration u/s 80G of the Act. We find that the issue before us is covered in favour of the assessee by the judgment of Hon'ble jurisdictional High Court rendered in then case of Sonepat Hindu Educational (supra). Relevant para of this ....
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....proval is coupled with a duty. 15. We may now examine the case in hand on the touch-stone of the aforenoted broad principles. In the instant case, the Commissioner has not found that the objects of the petitioner-society, established in India, as set out in its Memorandum of Association, are not for a charitable purpose or that the society is not carrying on its activities in furtherance of its objects. As a matter of fact, registration of an institution under section 12A(a) of the Act by itself is a sufficient proof of the facts that the trust or the institution concerned is created or established for charitable or religious purposes. Furthermore, as noted above, the grounds which have weighed with the Commissioner to negative pet....
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....ined by not challenging the order, it would not be, at all, appropriate to allow the position to be changed in a subsequent year. We feel that these observations are quite apposite in the present case. The ratio of the decision of the Apex Court in Nizam's case (supra) is not attracted in this case. 17. As regards the question whether petitioner's income would be liable to be included in its total income under the provisions of sections 11 and 12 of the Act, a bare perusal of the said provisions would show that there are various factors, like the nature of contributions; the quantum of income set apart and accumulated for application in future for specified purposes would require consideration to determine whether the income derive....