MAHILA GRAMODYOG SAMITI,ALIGARH vs. CIT, HALDWANI

The present appeal has been filed by the assessee against the order of CIT-Haldwani, dated 17th May, 2013 on the following grounds of appeal: A. “Because the ld. CIT has erred in disallowing the registration u/s 80G. B. Because the order is bad in law as well as on fact.”

Aggrieved by the order of the ld. CIT the assessee is in appeal before us.

We have perused the paper book filed by the assessee and the order passed by the authorities below.

The ld. AR pointed out that the assessment for the previous year being 2010-11 was completed on 01/01/2014. The ld. AO in the assessment order has recorded a finding that the assessee during the relevant financial year has undertaken various activities of organizing Welfare Programmes, Awareness Camps for Women & Children etc.

We note that the ld. CIT at the time of rejecting the application filed by the assessee u/s 80G did not have an opportunity to go through the assessment order passed by the ld. AO, as the same was passed subsequently. The ld.AO has not disputed that the assessee is a charitable organisation, and the genuineness of the charitable activities are carried on during the previous year relevant to the year under consideration. As the ground for rejection of the approval us.80G is that there is no evidence of any earlier activity, we hold that the approval u/r.11AA, r.w.s. 80G has to be granted in view of the assessment order dated 01.01.2014. We direct accordingly.