Sindhu Youth Association, Raipur vs. Commissioner of Income Tax Exemption, Bhopal
In the result, the appeal of the assessee is allowed
ITA 29/RPR/2019[2018-19]Status: DisposedITAT Raipur28 Jul 2022AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.29/Rpr/2019 (नििाारण वर्ा / Assessment Year :2018-2019) Sindhu Youth Association, Vs Cit(Exemption), Bhopal Sindhu Bhawan, Sector-4, Devendra Nagar, Raipur Pan No. : Aakts 3401 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Sunil Kumar Agrawal, Smt. Laxmi Sharma & Shri Vimal Agrawal, Cas राजस्व की ओर से /Revenue By : Shri G.N.Singh, Sr. Dr सुनिाई की तारीख / Date Of Hearing : 27/07/2022 घोषणा की तारीख/Date Of Pronouncement : 29/07/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Assessee Against The Order Passed By The Cit(E), Bhopal, Dated 24.12.2018 For The Assessment Year 2018-2019. 2. The Sole Ground Raised By The Assessee In This Appeal Is Against The Action Of The Cit(E) In Rejecting The Application Of The Assessee Filed For Exemption U/S.80G Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Society Running Charitable Organization Registered U/S 12A Of The Income Tax Act, Which Was Granted Vide Order Dated 28.03.2008, Mainly Engaged In Charitable Activities For The Welfare Of Society Including Relief Of Poor, Blood Donation & Blood Infusion Camps For Thalassemia Patients & Medical Relief For The Poor, Etc. The Office Of The Society Is Situated At Devendra Nagar, Raipur (C.G.). The Assessee Society Had Filed An Application For Exemption U/S 80G Of The Act In Form No. 10G On 07/06/2018. However
For Appellant: Shri Sunil Kumar Agrawal, Smt. LaxmiFor Respondent: Shri G.N.Singh, Sr. DR
Section 11(2)Section 12ASection 13(1)(b)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(vi)
…e-society, then not granting approval for exemption sought u/s.80G of the Act, is not just and proper. In this regard, reliance can be placed on the decision of Hon’ble Punjab & Haryana High Court in the case of Sant Girdhar Anand Parmhans Sant Ashram, (2018) 408 ITR 79 (P&H), wherein the Hon’ble High Court has 7 held that if the registration u/s.12A of the Act was in existence, there was no logic in denying approval u/s.80G(5)(vi) of the Act. The relevant observations of the Hon’ble High Court are as under :- 6. Admittedly, in the present case, the application for grant of approval of under Section 80G(5)(vi) of…
