- (1.) This appeal by the revenue under Section 260A of the Income-tax Act, 1961 is directed against an order of the Income Tax Appellate Tribunal, Lucknow Bench dated 7 August 2013. The appeal before the Tribunal was filed against an order of the Commissioner of Income-tax-II, Lucknow denying to the assessee recognition under Section 80G(5)(vi) of the Income-tax Act, 1961. The assessee had filed an application on 25 May 2009 against the original rejection of the application. The assessee filed an appeal before the Tribunal which has remanded the proceeding back to the Commissioner for fresh consideration.
(2.) The Commissioner by his order dated 15 February 2012 declined to grant recognition on the ground that (i) the applicant trust was not carrying out all the charitable activities listed in its objects; (ii) no other activity except for Yoga Camps had been commenced; and (iii) though the dominant object was to establish hospitals and to impart medical treatment, those activities had still not commenced.
(3.) In appeal, the Tribunal noted that in the proceedings on remand, the assessee placed evidence before the Commissioner in regard to the organizations of Yoga Camps. The Tribunal noted that this formed part of the objects of the assessee and was an activity of a charitable nature. Moreover, the balance sheet and income and expenditure account for the last two years were filed. The Tribunal was of the view that the Commissioner had not brought anything on record to demonstrate that the assessee was carrying on an activity which was not of a charitable nature. In the circumstances, the order of the Commissioner was set aside and a consequential direction to grant recognition under Section 80G(5)(vi) was issued.;