M/S AKASH GANGA EDUCATIONAL SOCIETY,UTTRAKHAND vs. CIT(E), LUCKNOW

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Lucknow dated 22nd March, 2016.

The only ground raised by the assessee in this appeal is against the refusal of recognition u/s 80G of the Income-tax Act, 1961.

At the time of hearing before us, it is stated by the learned counsel that learned CIT(Exemptions) refused to grant recognition u/s 80G only on the ground that the trust has not been registered u/s 12AA of the Act. It is stated by the learned counsel that the trust is already registered vide order dated 25th August, 2014 by the Commissioner of 2 ITA-2633/Del/2016 Income Tax, Dehradun. Copy of the order is placed on record. In view of the above, we set aside the order of learned CIT(Exemptions) and direct him to reconsider the issue afresh in accordance with law. The assessee is also directed to produce the registration certificate before learned CIT(Exemptions).

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 20.12.2017.