2024 (12) TMI 1802

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....spondent : Ms. Harpreet Kaur Hansra, Sr. D.R. ORDER PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 07.08.2024 of Learned Commissioner of Income Tax (Exemption)- Delhi [hereinafter referred to as 'Ld. CIT(E)'] rejecting application in Form 10AB for grant of registration under section 80G(5)(iii) of the Act and cancellation of provisional registration grante....

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....t submitted that application is duly registered under section 12AA of the Act. The applicant-society is established for promoting educational activities and all the trustees being associated with charitable activities. Based on registration under section 12AA of the Act, the grant of registration under section 80G is of consequential nature in the absence of any dispute about objects and activitie....

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..... CIT (2005) 278 ITR 262 (P&H) in which it was held that registration of an institution under section 12A of the Act is sufficient to of its being established for charitable purposes. Thus, registration under section 80G of the Act cannot be denied. 5. Learned Departmental Representative for the Department of Revenue submitted that applicant had failed to file relevant documents in this regard.....