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2014 (12) TMI 1146 - AT - Income TaxRejection of the application for registration under section 12AA - Held that:- The assessee is at the preliminary stage for carrying out the charitable object. The assessee claims that buildings were under construction for starting the educational institution. However, no material is available on record to show that the assessee has started the construction of the building. The fact remains is that the assessee has not applied for permission/approval from the concerned authority for starting the educational institution. Therefore, as of now no charitable activity is carried on. - society has not done any charitable work during the relevant period. Therefore, it does not entitle for registration under section 12AA of the Act. The Division Bench of the Kerala High Court confirmed the liberty given by the learned single judge for filing a fresh application immediately after starting the charitable work. - assessee is not entitled for registration since no charitable activity was carried out. However, it is made clear that the assessee will be at liberty to file fresh application before the Commissioner as soon as the charitable activity, viz., the educational institution starts functioning. If such an application is filed, as observed by the Kerala High Court in the case of Self Employers Service Society [2000 (9) TMI 47 - KERALA High Court], the Commissioner shall consider the same on merit. - Decided against assessee.
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