M/S. VIMALALAYA HOSPITAL TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

It has been submitted that assessee had made an application under section 80G on 06/10/18. It was submitted that assessee was granted certification under section 12AA of the Act, vide certificate dated 17/07/98 placed at page-10 of paper book, which is valid as on date. Further, assessee submitted that Ld.CIT(A) was satisfied with activities carried out by assessee to be charitable in nature and therefore, erred in rejecting application of assessee seeking registration under section 80G of the IT Act, 1961. 3.1 Ld. Senior DR placed reliance upon orders passed by authorities below. 4. We have perused submissions advanced by both sides in the light of records placed before us. 4.1 Upon considering the documents filed by assessee in the paper book, it is observed that denial of 80G registration by Ld.CIT (E) is not sustainable in law. It is observed that assessee has obtained certification under section 12A, which has not been rejected or disputed by Ld. CIT(E). However, in impugned order Ld.CIT(E) is not doubting objects of assessee and has not brought anything on record to establish any violation of objects on behalf of assessee. 4.2 We are therefore of the view, that assessee should not have been denied registration under section 80G of the IT Act, 1961. We accordingly set aside this issue back to Ld.CIT(A) to consider application filed by assessee dated 16/10/18 in accordance with law. (B)/2019 3 Accordingly we allow the appeal filed by assessee. In the result appeal filed by assessee stands allowed. Order pronounced in the open court on 29-11-2019.