GOPAL KRISHAN VYAS,J. - (1.) In this income tax appeal filed under Section 260-A of the Income Tax Act, 1961 (Act of 1961), the judgment dated 19th of May, 2017 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in I.T.A. No. 410/Jodh/2016, is under challenge.
(2.) As per facts of the case, respondent- Assessee applied for registration under Section 80G (5) (vi) of the Act of 1961 on 02.06.2016, however, said application was rejected by the Department vide order dated 17.11.2016 on the ground that at the time of grant of exemption under Section 80-G (5) (vi) due importance has to be given to the activities carried by the organization. According to facts stated in this appeal, no activities were started by the assessee as per objects and, accordingly, CIT rejected the application of the assessee for grant of exemption under Section 80G (5) (vI) of the Act of 1961.
(3.) Being aggrieved and dissatisfied with the denial order under Section 80G (5) (vi) of the Act of 1961, the assessee preferred appeal before the Income Tax Appellate Tribunal (ITAT), which allowed the same vide its order dated 19.05.2017 whereby the order of the revenue was set aside and the application was allowed.;