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2014 (3) TMI 149 - HC - Income TaxRejection of registration u/s 12AA of the Act – Application u/s 12A of the Act - Assessee imparting education as a posh international school – Held that:- Even if nomenclature of the trust may indicate it is meant for charitable purpose, but if activities reveal otherwise, that should weigh with the authorities who grant registration – also, while considering claim of exemption, authorities under the Act would look into the actual activity of the institution, especially main activity of the institution - In the absence of facts indicating that the activities carried on attracts definition of charitable purpose, one cannot find fault with rejection of registration - When the school is running on commercial lines under the clad of charitable purpose, the parties were justified making enquiries and rejecting the application – thus, there is no reason to interfere in the order of the Tribunal - Decided against Assessee.
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