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2014 (3) TMI 962 - AT - Income TaxDenial of registration u/s 12AA(1)(b)(ii) - Held that:- there is no doubt about the charitable objects of the assessee. No `objects focused’ investigation by the ld. CIT yielded any results jeopardizing the charitable character of the assessee. Even the ld. CIT has not made out a case on this line. The `activities focused’ inquiries conducted by the ld. CIT do not in any manner whatsoever thwart the charitable objects of the assessee. This leads us to irresistible conclusion that the refusal to the grant of registration by the ld. CIT led to the miscarriage of justice. We, therefore, overturn the impugned order and direct the granting of registration contemplated u/s 12AA(1)(b)(i). - Decided in favour of assessee.
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