The assessee \u00a0filed an application under S.\u00a080G(5)\u00a0 of the Act . The Commissioner rejected the application. The Appellate Tribunal allowed the appeal preferred by the assessee holding that the assessee was entitled for approval . On appeal by the revenue the Court held that\u00a0 even for the purpose of registration of charitable or religious trusts, the application had to be accompanied by a self-certified copy of the order granting registration under section\u00a012A\u00a0or section\u00a012AA of the Act . The Appellate Tribunal, instead of addressing itself to this issue, looked into section\u00a02(15)\u00a0of the Act. Section\u00a02(15)\u00a0of the Act merely defines the term “charitable purpose”. The issue was with regard to the grant of approval under section\u00a080G\u00a0in the absence of any valid registration certificate under section\u00a012A\u00a0. Once a charitable trust is registered under section\u00a012A\u00a0, the question whether the assessee-trust is for charitable purpose need not be gone into. Indisputably, the charitable trust was not registered under section\u00a012A\u00a0. The order passed by the Appellate Tribunal was not sustainable in law.( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation \u2013 Charitable Trust – Charitable Trust should be registered under Section 12A for availing the benefit .[ S.(2(15), 11, 12A, 12AA ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12024","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-37W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12024"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12024\/revisions"}],"predecessor-version":[{"id":12025,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12024\/revisions\/12025"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}