Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (4) TMI 28 - HC - Income TaxThe respondent-assessee is a society registered under the Rajasthan Societies Registration Act, 1958, in the name of "Jodhpur Chartered Accountants Society, Jodhpur". - "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that on the proper construction of aims and objects of the assessee-association as disclosed in its constitution fall within the purview of section 2(15) of the Income-tax Act so as to entitle the assessee-society to registration under section 12A of the Income-tax Act?" - Tribunal has rightly directed the Commissioner of Income-tax to grant registration to the applicant-society under section 12A of the Income-tax Act, 1961. - We find no merit in this appeal and the same is dismissed.
|