Case Law Details
In the case of Govats Foundation v ITO (Exemption) it is held by ITAT-Hyderabad that the approval u/s 80G(5) could be granted to charitable institution if the certificate granted u/s 12A has not been withdrawn.
Facts of the Case
The assessee in the present case is a society doing charitable work by spreading awareness in the society about the importance of cows. Registration under S.12A was granted. The assessee society filed an application seeking approval under S.80G(5)(vi) of the Act. The assessee was called upon by the learned Commissioner (Exemptions) to explain the nature of its activities, where it was submitted that more than 1,000 collection boxes were installed at various places for the collection of amount which was used in making payments to the suppliers of grass and kutti on monthly basis. But, according to learned Commissioner(Exemptions) these collections were anonymous donations, are not eligible for exemption u/s11, by virtue of the provisions of Section 115BBC, and the condition stipulated in clause (1) of sub-section (5) of Sec. 80G, itself was not satisfied.
Contention of the Assessee
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