Registration under section 80G of Income Tax Act

Last updated: 01 August 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Vide this appeal, the assessee has raised its objections against denial of registration u/s 80G of the Income Tax Act, 1961. At the outset, the Ld. AR invited our attention to appellate order passed by ITAT, Delhi Bench-F in ITA No.1707 vide order dated 12.03.2010, in which the registration u/s 12A of the Act was directed to be given. In view of the above order, the Ld. AR submitted that initially the registration u/s 12A was denied and, therefore, assessee did little towards its activities and was waiting for the registration which was directed by ITAT to be given and, thereafter, it purchased lands for carrying out charitable activities and in this respect our attention was invited to paper book page 53 to 142 wherein copies of land purchased were placed.

Citation :
NLB Charitable Trust 5, Ambedkar Bhawan, N H 58, Delhi Haridwar Bye Pass Road. Meerut PAN: AABTN0664N (APPELLANT) Vs. CIT (Cemtral) 7/81 B, Tilak Nagar Kanpur. (RESPONDENT)