Law:

Section:

Exemption under section 10(23C) would not be necessary to make assessee-society eligible for approval under section 80G Section 80G, read with sections 10(23C) and 12A, of the Income-tax Act, 1961 - Deductions - Donation to certain funds, charitable institutions, etc. - Assessee-society was incorporated, inter alia, with object of establishing educational institutions anywhere in India and to contribute funds to any such existing or future institutions - It subsequently effected changes in its memorandum and articles of association to cover certain other objects as well, which included running of hospitals and health-related institutions - It applied for renewal of its exemption (approval) under section 80G - Commissioner rejected assessee's said application on grounds that assessee should have applied for fresh registration under section 12A(a) because it had materially changed its objects and that institution had not been notified under section 10(23C) - Whether registration of an institution under section 12A(a) by itself is a sufficient proof of fact that trust or institution concerned is created or established for charitable or religious purpose - Held, yes - Whether in view of fact that assessee had enjoyed approval under section 80G from year 1991 to 31-3-1999, i.e., even after amendment of its objects on 17-9-1989 and after insertion of clause (vi) in section 80G(5), with effect from 1-10-1991, Commissioner was not justified in holding that fresh registration under section 12A(a) was required - Held, yes - Whether exemption under section 10(23C) would not be necessary to make assessee-society eligible for approval under section 80G - Held, yes FACTS The assessee-society was incorporated, inter alia, with the object of establishing educational institutions anywhere in India and to contribute funds to any such existing or future institutions. It subsequently effected changes in its memorandum and articles of association on 17-9-1989 to cover certain other objects as well, which included running of hospitals and health-related institutions. It applied for renewal of its exemption (approval) under section 80G. The Commissioner of Income-tax, however,…

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