COMMISSIONER OF INCOME TAX Vs. SHIVAJI EDUCATION SOCIETY

JUDGEMENT

(1.) This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order passed by the Income Tax Appellate Tribunal (Tribunal).

(2.) On 15.01.2010 this appeal was admitted on the following substantial questions of law :-

(3.) The impugned order of the Tribunal allowed the respondent/assessee's appeal holding that the respondent/assessee is entitled to approval/registration under Section 80G(5) of the Act. The Commissioner of Income Tax had rejected the application of the respondent/assessee for registration under Section 80G(5) of the Act on the ground that the respondent/assessee did not have registration under Section 12A of the Act. This, according to the Commissioner, was a pre-condition for registration under Section 80G(5) of the Act.