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2004 (9) TMI 79 - HC - Income TaxPetitioner-society submit that the objects of the society as per the deed are charitable and it is entitled to registration under section 12A - The Commissioner of Income-tax by his order dated August 10, 1998, rejected the said application – Commissioner hold that society is not one existing for charitable object. It is not existing for an object of general public utility or meant for general public – He hold that objects of the society cannot be held to be charitable. It is against public policy - Commissioner hold that Medical Accident Prevention Society is not entitled to registration u/s 12AA (12A) previously of the Income-tax Act. Therefore, the application is rejected – Held that the matter requires a detailed consideration by the Commissioner of Income-tax - Commissioner is directed to pass a fresh order in accordance with law after affording an opportunity of being heard to the petitioner,
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