Case Law Details
Society For The Small & Medium Exporters Vs DIT (ITAT Delhi)– In a case where the objects of the society may be charitable, but, in the absence of carrying on those activities despite the fact that the activities which were carried on were for the purpose of generating income, the society is not entitled for registration for that year. Therefore, it is held that for assessment year 2008-09 and for subsequent years in which the assessee does not carry out charitable activity, the assessee has been rightly refused to get benefit of registration as charitable institution. The only activity which has been carried out is for the purpose of generating income, which is not a charitable activity in itself. Therefore, it is held that learned DIT (E) has rightly refused to grant registration to the assessee and his order is upheld.
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G: NEW DELHI
BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND
SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER
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It is no mandatory that a research organisation should have 12A Registration or 80G. 35(1)(ii) is enough for the donor to get tax exemption. Research association with sole objective of research can claim exemption Under section 10(21)
combination of 35(1)(11) and 10(21) will work..
ONE TRUST IS DOING RESEARCH ACTIVITY.
THIS TRUST IS REGISTERED UNDER SOCIETY ACT IN THE YEAR, 1983.
THEY HAD OBTAINED THE REGISTRATION u/s 35(1)(II), IN THE YEAR 2008.
ONE PARTY DECIDED TO GIVE THE DONATION TO THE TRUST
DONOR WANT TO SEE ALL I.T. EXEMPTION PERMISSIONS
AT THAT TIME TRUST HAD SHOWN ONLY THE I.T.NOTIFICATION REGARDING 35(1)(II)
THEY ARE WRITING IN ITR-7 FORM ,
9. IF CLAIMING EXEMPTION UNDER SECTION 10:
(I) MENTION THE CLAUSE(S) AND SUB CLAUSES ———-10(21)
(II) DATE OF NOTIFICATION APPROVAL ————-xx, xxxx.2008
BUT THEY ARE UNABLE TO SHOW THE REGISTRATION CERTIFICATE U/S 12A & 80G
IF 35(1) (II) IS IN EXSITANCE, THEN 12A AND 80 G ARE ESSENTIAL OR NOT ?
WITHOUT 12A & 80G NGO CAN APPLY DIRECTLY FOR 35(1)(II)?
As per the details the assessee has carried out only commercial activity.In cases where along with such activity if the assessee has recd Donations for the Institution towards corpus fund and Building fund and for daytoday activity also which will be more than 75% of the commercial activity in such cases is it for charitable purpose only kindly clarify