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Seth Chunilal Memorial Trust, Mumbai vs Assessee on 28 September, 2011 cites

Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005

In fact, this is what had led the hon'ble court to in Sonepat Hindu Educational and Charitable Society vs. CIT [2005] 278 ITR 262 (P&H) to hold that approval u/s. 80-G could not be denied where 6 ITA No. 7229/Mum/2011 Seth Chunilal Memorial Trust vs. DIT(E) registration stands granted in-as-much as the same is a sufficient proof of it being established for charitable purposes. We are conscious as well as aware that the approval, though normally follows registration, cannot however be considered as consequential.
Punjab-Haryana High Court Cites 18 - Cited by 62 - D K Jain - Full Document

Sinhgad Technical Education Society, ... vs Department Of Income Tax on 24 September, 2010

Before us, much was made qua the grant of approval being in/for perpetuity. We can hardly agree. Even as clarified during hearing, registration under section 12A/12AA is a prerequisite for the grant of approval under section 80-G, which could be withdrawn under section 12AA (3). In fact, as afore-noted, according registration or not withdrawing the same, as the case may be, is itself inconsistent with the non-grant of approval under section 80-G in-as-much as a satisfaction as to the genuineness or otherwise is also a criteria for according or, as the case may be, withdrawing registration. In fact, any authority granting an approval has an inherent power to withdraw it if the condition/s of the approval are no longer met or stand violated at any stage. Section 292C, brought on the statute with effect from 01/10/2009, specifically provides for power of such withdrawal. Rather, all that the Legislature, in so doing, has done is to bring the law as to the grant of registration under the Act and approval u/s. 80-G at par, so that, once granted, the same would continue to obtain unless the condition/s of its grant are found to be violated or breached. Further, the hon'ble jurisdictional high court in Sinhagad Technical Education Society vs. CIT [2012] 343 ITR 23 (Bom) has clarified that only because a power operates with respect to past transactions does not imply that the 7 ITA No. 7229/Mum/2011 Seth Chunilal Memorial Trust vs. DIT(E) relevant provision is retrospective. Accordingly, post 01/10/2009, subject to the satisfaction of s. 292C, section 80-G approval could also be withdrawn for a period prior to 01/10/2009, i.e., where the activities leading thereto, i.e., the said withdrawal, stand undertaken prior the said date. In the present case, in fact, the approval would only be operative w.e.f. 04/11/2009, so that the said decision would be of little consequence.
Income Tax Appellate Tribunal - Pune Cites 0 - Cited by 2 - Full Document
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