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2013 (10) TMI 596 - ITAT CHANDIGARHRegistration u/s 12AA - Commencement of charitable activity - taking over the management of another school - CIT(A) observed that the creation of this new society without carrying out such an exercise can best be described as an attempt of the assessee to split up assets of an already existing society and conveniently pass it over to a new one with sole intention of evading tax liability. This if allowed unchecked would in all probability defeat the very purpose for which the exemption provisions have been contained in the I.T. Act. - Held that:- some of the objects of the assessee society are not charitable in nature - though the assessee society was registered with Registrar of Societies on 13.4.2012 but no activity had been started up to the date of present proceedings and in the absence of the same there was no material to verify the objects and activities of the society and their genuineness - order of CIT refusing the registration sustained - Decided against Revenue.
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