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2010 (8) TMI 513 - ITAT, KOLKATARegistration u/s 12A - The provision of section 12AA(3) of the Income-tax Act, 1961 confines the jurisdiction of the CIT in this respect only to findings as to the charitable objects of the institution and the genuinity of its activities - It is beyond any doubt that the assessee is an entity created under a statute passed by the Sikkim Legislative Assembly and therefore, the genuinity of the institution was not disputed by the CIT - the Ld. D.R., appearing on behalf of the Revenue, only relied on the order of the CIT but could not contradict the arguments made by the Ld. Counsel of the assessee - The activities of the assessee, in our opinion, are charitable in nature within the meaning of section 2(15) of the Act and as such, it is entitled to registration under section 12A of the Income-tax Act, 1961 – Appeal is allowed
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