Case Number: ITA 5390/DEL/2019
Appellant: Faridabad Education Council, Faridabad
Respondent: CIT(E), Chandigarh
Assessment Year: –
Result: –
Case Filed On: 2019-06-14
Order Type: Final Tribunal Order
Date of Order: 2022-03-03
Pronounced On: 2022-03-03
The Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi, heard the case ITA 5390/DEL/2019 filed by the Faridabad Education Council against the order of CIT(E), Chandigarh. The primary issue was the prerequisites for obtaining approval under Section 80G of the Income Tax Act, 1961.
The appellant, Faridabad Education Council, sought approval under Section 80G(5)(vi) of the Income Tax Act, 1961. The CIT(E), Chandigarh, denied the application on the grounds that the appellant did not have registration under Section 12AA, which is a prerequisite for the approval under Section 80G.
The grounds raised by the appellant included:
The representative of Faridabad Education Council argued that the organization had applied for registration under Section 12AA, but the application was pending. The appellant contended that the denial of approval under Section 80G was premature and that the application should be reconsidered once the registration under Section 12AA is granted.
The CIT DR argued that according to the Income Tax Act, 1961, registration under Section 12AA is a mandatory prerequisite for approval under Section 80G. Since the appellant did not have the necessary registration, the denial of the application was justified.
The Tribunal observed that there is no dispute regarding the requirement of registration under Section 12AA for obtaining approval under Section 80G. The Tribunal noted that the appellant should approach the CIT(E) afresh after obtaining the necessary registration.
The Tribunal’s decision was based on the fact that the application for approval under Section 80G cannot be processed without the prior registration under Section 12AA. The Tribunal directed the appellant to reapply for approval after securing the required registration.
The Tribunal upheld the CIT(E)’s decision to deny the approval under Section 80G due to the absence of registration under Section 12AA. The appeal filed by the appellant was dismissed, and the appellant was advised to approach the CIT(E) again after obtaining the necessary registration under Section 12AA.
The order was pronounced in the open court on 03.03.2022.
-Sd/- (Dr. B. R. R. Kumar) ACCOUNTANT MEMBER -Sd/- (Kul Bharat) JUDICIAL MEMBER
Dated: 03rd March, 2022.
Copy forwarded to:
Asstt. Registrar, ITAT, New Delhi
Faridabad Education Council vs. CIT(E), Chandigarh: Appeal Regarding 80G Approval Requirements
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