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2016 (2) TMI 1090 - ITAT AGRARefusing the registration to the appellant society u/s 12AA - Held that:- One of the main object of the assessee society was carrying educational activities which is clearly a charitable activity as defined u/s 2(15). Further in pursuance of its main object the assessee was conducting the activity of imparting education in the two institutes established by it being Royal College of Education & Research Centre & Pearl Valley School. We find that these documents were there before the Ld. CIT who found no infirmity in the same. Therefore it can be safely concluded that the activities of the assessee society were charitable and were being genuinely carried out by it. 13. In view of the same, we hold that Ld. CIT could not have refused registration under section 12AA to the assessee society. The recommendation of the ACIT who had conducted the enquiry in this regard also confirm the fact that the assessee was eligible for grant of registration under section 12AA. The ACIT had very clearly stated that the assessee society fulfilled all the conditions required for registration under section 12AA. Further the inspector deputed to conduct enquiry about the activity being carried out by the assessee society also clearly stated that the activity were in the nature of imparting education. Thus we hold that the assessee society is entitled to Registration u/s 12AA - Decided in favour of assessee.
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