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2014 (1) TMI 924 - AT - Income TaxRejection in seeking registration u/s 12AA of the Act as society – Held that:- Advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals are nothing but charity - The society engaged in such activity falls within the definition of general public utility as in section 2(15) of the Act - Associations promoting kindness and preventing or suppressing cruelty to animals, associations providing veterinary care and treatment, associations concerned with care and re-homing of animals that are abandoned or mistreated or lost, associations doing feline animal control, are extension of charities - This would fall within the object of "general public utility" - The DIT fell in error in refusing registration under Section 12A of the Act. Advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals is nothing but charity - The society engaged in such activity falls within the definition of "general public utility" as stated in section 2(15) of the Act - on this reason rejection of application u/s. 12AA cannot be done – also the assessee shall furnish correct address and to remain independent by making necessary amendment to the trust deed up – the issued remitted back to the DIT(E) to reconsider the application of the assessee – Decided in favour of Assessee.
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