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2023 (4) TMI 92 - ITAT RAJKOTExemption u/s 11 - denying Registration u/s 12AA - charitable activity u/s 2(15) - trust is created for the benefit of a particular community namely “Amreli Modh Vanik” - CIT(E) that is not satisfied with the genuineness of the activities of the trust - HELD THAT:- The assessee has not produced before us copies of the activities carried out by the assessee Trust, there is nothing on record before us that the activities carried out by the trust is open to “Amreli Modh Vanik” other than common public. In the absence of any details by the assessee before the Lower Authorities as well as before us to prove that the objects of the Trust is for General Public, and hit by section 13(1)(b) of the Act. No hesitation in confirming the order passed by Ld. CIT(E) denying registration under section 12AA - CIT(E) denied the benefit of registration u/s 12AA of the Act, which is legally justifiable and does not require any interference by the Tribunal. In the result, the grounds raised by the assessee are found devoid of merits and the same is hereby rejected. Appeal filed by the Assessee is dismissed.
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