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Section 80G(5) Registration cannot be denied if CIT(E) was satisfied with objects / activities of assessee
Case Law Details
- Case Name
- Bharat Vikas Parishad Maharana Pratap Nyas Vs CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, ITAT Delhi
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Bharat Vikas Parishad Maharana Pratap Nyas Vs CIT (ITAT Delhi)
After considering the rival submissions, we are of the view that Order under section 80G(5) denying approval to the assessee cannot be sustained in Law. It is not in dispute that assessee has been granted registration under section 12AA of the I.T. Act, 1961, by DIT (E) vide Order Dated 29.09.2018. The Ld. CIT(E) was satisfied with the objects and activities of the assessee that it is meant for charitable purposes, therefore, different view cannot be taken while refusing the grant of approval under section 80G(5) of the I.T. Act. ...
Whether it is 12AA or 80G, generally it is denied at the first instance in spite of so many court decisions and in appeal it is granted.