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2014 (10) TMI 705 - HC - Income TaxGrant of registration u/s 12AA - Objects of the trust deed was never amended - Whether the Tribunal was justified in upholding the order of CIT granting registration u/s 12AA from the date of amendment of trust deed – Held that:- The registration was initially declined on the ground that CCIT was not satisfied in regard to genuineness of the objects of the trust and since the assessee was not able to establish that the trust was indeed carrying on an activity for the benefit of the general public - Subsequently, a supplementary trust deed was executed on 20 April 2013 - It was in view of the execution of the deed on 20 April 2013 that the Tribunal, while acceding to the submission of the assessee, remanded the proceedings back - The CIT, on remand, has correctly granted registration w.e.f. 01 April 2013, upon being duly satisfied that the registration should be granted u/s 12AA of the Act after the necessary amendments were carried out – thus, no substantial question of law arises for consideration – Decided against assessee.
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