FARIDABAD EDUCATION COUNCIL,FARIDABAD vs. CIT(E), CHANDIGARH

The present appeal has been filed by the assessee against the order of ld. CIT(E), Chandigarh dated 28.05.2019.

The assessee filed application u/s 80G(5)(vi) of the Income Tax Act, 1961 before the ld. CIT(E) who held that the application u/s 12AA has been rejected in the case of the assessee and in the absence of any registration u/s 12AA/10(23)/10(23C), the assessee doesn’t need the requirement for approval as mandated by Section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA of Income Tax Rules, 1962.

There is no dispute that registration u/s 12AA of the I.T. Act is a sine qua non for granting of approval u/s 80G. Hence, we hereby direct that the assessee to approach the ld. CIT(E) afresh after obtaining the registration u/s 12AA.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 03/03/2022.