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2014 (1) TMI 1666 - ITAT JAIPURRejection of application under section 12AA - Held that:- In the present case, it is noticed that the main objects of the assessee were to run medical and educational institutions, provide education, medicine, food, clothing etc. Those objects are charitable in nature and the Ld. CIT(A) did not doubt those objects, he simply doubted the ancillary objects which were relating to the purchase, acquire the land and building. The said objects are correlated with the main objects and it is difficult to carryon with the main activities without constructing/ purchasing building. Therefore, Ld. CIT(A) was not justified in rejecting the application moved by the assessee for registration under section 12AA of the Act.See Jasoda Devi Charitable Trust Vs. CIT [2010 (4) TMI 789 - ITAT JAIPUR]. - Decided in favour of assessee.
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