SINDHU YOUTH ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

In the result, the appeal of the assessee is allowed

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

80G(5) of the Act by holding that the activities of the trust are not genuine. 8. In "N.N. Desai Charitable Trust vs. CIT", 246 ITR 452 (Guj), it was held, interalia, that while considering the certification of the Institution for the purpose of Section