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2020 (6) TMI 2 - ITAT INDOREExemption u/s 11 - Registration u/s 12AA denied - Charitable activity u/s 2(15) - assessee is working for both religious and charitable purpose - HELD THAT:- On examining the facts and issue of the instant appeal in the light of above referred decision of Shri Jain Shwetamber Murtipujak Sangh V/s CIT [2015 (3) TMI 1377 - ITAT PUNE] we find that the issue stands squarely covered in favour of assessee with regard to the issue of registration u/s 12AA and we therefore, respectfully following the above decision are of the considered view that Ld. CIT (Exemption) erred in denying the registration u/s 12AA to the assessee completely ignoring the fact that the assessee is working for both religious and charitable purpose and the property in question i.e. 300 year old Jain temple is being maintained and used for religious and charitable purpose by the assessee trust under the certificate granted by the Municipal Council. Ground raised by the assessee and direct Ld. CIT (Exemption) to grant the certificate of registration u/s 12AA. Appeal of the assessee is allowed.
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