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1 - 10 of 10 (0.20 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005
6.1 As per ratio of judgment of Hon'ble Jurisdictional Punjab and Haryana
High Court in the case of Sonepat Hindu Educational and Charitable
Society vs. CIT (supra), it is well settled that registration of institution
under section 12A of the Act is sufficient for charitable purposes. Thus,
registration under section 80G cannot be denied. In view of the above
material facts and well settled principle of law, in interest of justice, it is
considered expedient to restore the matter to the file of the learned CIT(E)
for fresh decision in accordance with law."
The Code of Civil Procedure, 1908
Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Bharat Vikas Parishad Maharana Pratap ... vs Cit(Exemption) Hqtr., Chandigarh on 6 February, 2019
4. Under these facts and circumstances of the matter, we have further
perused the order passed by the Coordinate Bench in the case of the assessee
whereby and whereunder the order dated 05.04.2022 rejecting the application
preferred by the assessee dated 23.02.2024 in Form No.10AB for registration
under Section 80G(5)(iii) of the Act stood quashed and set aside to the file of the
Ld.CIT(A) for consideration afresh. We find that while doing so the Coordinate
Bench in the assessee's own case in ITA No.3716/Del/2024 vide order dated
19.12.2024, has been pleased to take into consideration the order passed by the
ITAT Delhi Bench in the case of Bharat Vikas Parishad Maharana Pratap Nyas
vs. CIT(E) in ITA No.6487/Del/2018 dated 06.02.2019 who, in turn, following
the judgement passed by the Hon'ble Punjab & Haryana High Court in the case
of Sonepat Hindu Educational and Charitable Society vs. CIT (2005) 278 ITR
262 (P&H) held that registration of an institution under Section 12A of the Act is
sufficient to of its being established for charitable purposes and, therefore,
registration under Section 80G of the Act cannot be denied. The relevant portion
of the coordinate Bench decision is reproduced as below:-
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