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2014 (8) TMI 2 - HC - Income TaxGrant of registration of trust u/s 12A – Assessee trust made donations to another trust – Held that:- The Tribunal has specifically held that the objective of the Trust is charitable - Relying upon COMMISSIONER OF INCOME TAX-I Versus KUTCHI DASA OSWAL MOTO PARIWAR AMBAMA TRUST [2012 (12) TMI 876 - GUJARAT HIGH COURT] - absence of any activity of a trust at the time of registration is not a ground to question genuineness of objectives and activities; registration for trust cannot be denied on the sole ground of non-commencement of activity and such absence of activity does not empower Commissioner to infer absence of genuineness - Tribunal has set aside the decision of the Commissioner denying the registration and directed the Commissioner to grant registration to the assessee trust u/s 12A of the Act - There was no error has been committed by the Tribunal in directing the Commissioner to grant registration to the assessee-trust u/s 12A of the Act – Decided against Revenue.
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