IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCHES "D": DELHI

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                        AND
     SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

                   ITA.No.7708/Del./2018

Kedar Educational Society
Flat No.1201, Kedar               The CIT (Exemption),
Apartment, GH-7, Sector-     vs., Chandigarh.
39, Gurgaon. Haryana.
PAN AADAK4600J
        (Appellant)                      (Respondent)

                For Assessee : Shri Atul Puri, C.A.
                For Revenue : Shri J.K. Mishra, CIT-D.R.

              Date of Hearing : 04.04.2019
       Date of Pronouncement : 04.04.2019

                            ORDER

PER BHAVNESH SAINI, J.M.

           This appeal by Assessee-Society has been directed

against the Order of the Ld. CIT(E), Chandigarh, Dated

31.10.2018 rejecting the application or approval under

section 80G(5)(vi) of the Income Tax Act, 1961.


2.          The facts of the case are that assessee filed an

application in prescribed form for approval under section
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                                   ITA.No.7709/Del./2018 Kedar Educational
                                                        Society, Gurugram.



80G of the I.T. Act, 1961. In this case, registration under

section 12AA of the I.T. Act, 1961 has been granted to the

assessee-society vide Order dated 29th March, 2018. The Ld.

CIT(E) called for several details/clarifications with regard to

approval under section 80G of the I.T. Act. The assessee

filed reply as well as details before him, which reveal that no

activity have been carried-out by the assessee-society

towards the stated objects. Further, the assessee failed to

provide instance of any donations received by the society.

The Ld. CIT(E) in the absence of any activity, the real

purpose for which the society was incorporated remain

unverifiable. The application for approval was accordingly

rejected.







3.          After considering the rival submissions, we are of

the view that the matter requires reconsideration at the level

of the Ld. CIT(E). It is not in dispute that assessee-society

has been granted registration under section 12AA of the I.T.

Act, 1961 considering it to be charitable society. The Ld.

CIT(E) while granting the registration under section 12AA of

the I.T. Act found that the objects of the assessee-society
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                                  ITA.No.7709/Del./2018 Kedar Educational
                                                       Society, Gurugram.



are genuine and carrying on charitable activities. Learned

Counsel for the Assessee submitted that assessee is an

Educational Society, which by itself is a charitable activity

and that detailed reply and evidences were filed before the

Ld. CIT(E) to show that assessee-society carrying-out the

charitable activities. Since the assessee-society has been

granted registration under section 12AA of the I.T. Act,

therefore, it is an admitted fact that assessee is established

for charitable purposes having the objects which are

charitable in nature. Therefore, even if no activity have been

carried out by the assessee-society towards its objects, it

would not make the assessee-society disentitle for approval

under section 80G of the I.T. Act. However, Learned Counsel

for the Assessee submitted that assessee-society is carrying

out certain charitable activities, which have not been

examined by the Ld. CIT(E). Therefore, the matter requires

reconsideration at the level of the Ld. CIT(E). Further, the

Ld. CIT(E) is not justified in holding that assessee-society

failed to produce the instance of any donation received by

the society because unless the assessee-society is granted
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                                    ITA.No.7709/Del./2018 Kedar Educational
                                                         Society, Gurugram.



approval under section 80G(5) of the I.T. Act, 1961, nobody

will provide donation to the assessee-society. Therefore, it

may not be a relevant reason to reject the application of the

assessee-society. In this view of the matter, we set aside the

impugned order and restore the matter in issue to the file of

the Ld. CIT(E), Chandigarh with a direction to re-decide the

matter in issue in the light of the above observations and in

the light of material produced on record by the assessee

society, by giving reasonable, sufficient opportunity of being

heard to the assessee-society. Accordingly, appeal of

Assessee-Society is allowed for statistical purposes.







4.        In the result, appeal of Assessee allowed for

statistical purposes.


          Order pronounced in the open Court.


 Sd/-                                      Sd/-
(PRASHANT MAHARISHI)                      (BHAVNESH SAINI)
ACCOUNTANT MEMBER                         JUDICIAL MEMBER
Delhi, Dated 04th April, 2019
VBP/-
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                                   ITA.No.7709/Del./2018 Kedar Educational
                                                        Society, Gurugram.




Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "D" Bench
6.   Guard File

                        //By Order//



            Asst. Registrar : ITAT : Delhi Benches :
                             DELHI.