Even if no activity has 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. – ITAT Delhi

• Assessee filed an application in prescribed form for approval under section 80G of the I.T. Act, 1961.

• 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 has been carried-out by the assessee-society towards the stated objects.

• 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.

• 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

• 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.

• 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 approval under section 80G(5) of the I.T. Act, 1961, nobody will provide donation to the assessee-society.

Therefore, even if no​​ activity has​​ 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.