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)
iv) Publicise teachings and philosophy of great saints through press etc.
v). Extend financial assistance to the poor, destitute for their economic upliftment and education etc."
Accordingly, it was recorded by the Tribunal that since assessee had been granted exemption under Section 12AA of the Act which was in existence and in case of any violation, the same was subject
