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1 - 8 of 8 (0.20 seconds)Section 12AA in The Income Tax Act, 1961 [Entire Act]
The Goa University Act, 1984
Section 80 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Dr. Gyanendra Goel Foundation, Mathura vs Cit Exmp., Lucknow on 8 March, 2018
"6. We have heard the rival submissions and perused the material
available on record. The issue in present grounds is with respect to rejection
of application u/s. 80G of the Act. Before us, the Ld. A.R. has submitted that
assessee has been granted registration u/s. 12AA of the Act and the
registration continues till date and the aforesaid registration has not been
cancelled by the Commissioner of Income Tax. The aforesaid contention of
the Ld. A.R. has not been controverted by the Revenue. We find that the Agra
Bench of the Tribunal in the case of Dr. Gyanendra Goel Foundation Vs.
7
ITA No. 31/RPR/2019
A.Y.2018-19
Commissioner of Income Tax (supra) after relying on the decision of Hon'ble
Gujarat High Court in the case of Hiralal Bhagwati Vs. Commissioner of
Income Tax (supra) in similar circumstance has held that when the
Commissioner of Income Tax has granted registration u/s. 12AA after
examining genuineness of activities of Trust, and the registration granted has
not been revoked or cancelled then it is not proper for Commissioner of
Income Tax to reject application of Trust for benefit of exemption u/s. 80G by
holding that the activities of the Trust were not genuine.
Hiralal Bhagwati vs Commissioner Of Income-Tax on 18 April, 2000
"6. We have heard the rival submissions and perused the material
available on record. The issue in present grounds is with respect to rejection
of application u/s. 80G of the Act. Before us, the Ld. A.R. has submitted that
assessee has been granted registration u/s. 12AA of the Act and the
registration continues till date and the aforesaid registration has not been
cancelled by the Commissioner of Income Tax. The aforesaid contention of
the Ld. A.R. has not been controverted by the Revenue. We find that the Agra
Bench of the Tribunal in the case of Dr. Gyanendra Goel Foundation Vs.
7
ITA No. 31/RPR/2019
A.Y.2018-19
Commissioner of Income Tax (supra) after relying on the decision of Hon'ble
Gujarat High Court in the case of Hiralal Bhagwati Vs. Commissioner of
Income Tax (supra) in similar circumstance has held that when the
Commissioner of Income Tax has granted registration u/s. 12AA after
examining genuineness of activities of Trust, and the registration granted has
not been revoked or cancelled then it is not proper for Commissioner of
Income Tax to reject application of Trust for benefit of exemption u/s. 80G by
holding that the activities of the Trust were not genuine.
Commissioner Of Income Tax vs Rajmala Educational Society on 12 October, 2011
10. The ld. AR of the assessee submitted a copy of the decision of the
Hon'ble Punjab and Haryana High Court in the case of CIT Vs. Rajmala
Education Society [ 65 DTR 307 ] held that merely because there are
some surplus with the respondent, this should not be a ground to deny
the registration under section 80G(5)(vi) of the Act.
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