1 itxa7009-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.7009 OF 2010 The Director of Income Tax – Exemption ..Appellant. Versus Shri Ghatkoper Brahmin Samaj ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 1st December 2011 P.C. : 1. When an application seeking approval under Section 80G of the Income Tax Act, 1961 was made in Form No.10G on 26th July 2007, whether the Income Tax Appellate Tribunal was justified in granting the approval from 1st April 2007 instead of granting from the date of application i.e. 26th July 2007 is the question raised in this appeal. 2. Perusal of the order of the Income Tax Appellate Tribunal, particularly para-6 thereof shows that in the present case it is not in dispute that the assessee had fulfilled all the conditions laid down in clauses (i) to (v) of sub-section (5) of Section 80-G of the Income Tax Act, 1961. Moreover, the approval sought by the assessee was for the financial year commencing 2 itxa7009-10 from 1st April 2007 and in such a case, the decision of the Income Tax Appellate Tribunal in granting approval from the beginning of the financial year i.e. from 1st April 2007 cannot be faulted. 3. Accordingly, we see no merit in the appeal and the same is hereby dismissed with no order as to costs. (A.R. Joshi, J.) (J.P. Devadhar, J.)