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SUNIL KUMAR YADAV, B.R.BASKARAN
Church of Christ Social Service Society, Amalapuram – Appellant
Versus
Commissioner of Income-tax, Rajahmundry – Respondent
S.K. Yadav, Judicial Member. - This appeal is preferred by the assessee against the order of the CIT refusing the grant of registration u/s 80G of the Income-tax Act (hereinafter called as an 'Act'). Though various grounds are raised in this appeal but they all relate to the validity of the rejection of grant of registration u/s 80G of the Act.
2. The facts in narrow compass borne out from the order of the CIT are that the assessee society was initially recognized u/s 80G of the Act up to 31.3.2007. However, there after there was no request for renewal w.e.f. 1.4.2007 and only after a gap of more than 2 years, the assessee society moved a fresh application for certificate of exemption u/s 80G of the Act. The facts narrated in the CIT's order are that the assessee societies came into existence with the objects of evangelising and edifying the body of Lord Jesus Christ so as to spread His teachings to far off villages, to publish Christian magazines, journals, etc., besides, undertaking certain charitable activities for amelioration of the poor, destitutes, orphans, disabled, aged and sick persons as also provide vocational training to adults and children for enabling them to ear
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