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2012 (12) TMI 1031 - AT - Income TaxGrant of registration u/s. 12A - proof of charitable activities - Held that:- Main activity of the trust was to provide education to students of architecture as per the course approved by the appropriate authorities and the admission policy, the fee structure endorsed by the Government of India. - The objects, cannot be said to be the objects, which run against public policy or do not fall within the category of activities, which are for charitable purposes. Education in itself is a charitable purpose and activities related thereto, cannot, in any manner, be described as a non-charitable purpose or much less a non-educational activity. It has also not been brought on record that the fees collected by the assessee was for any other object-except that mentioned in the objects of that society. Sec. 12AA does not speak anywhere that the CIT, while considering the application for registration, shall also see that the income derived by the trust or the institution is either not being spent for charitable purpose or such institution is earning profits. In these circumstances, CIT was not justified in refusing registration under sec.12AA to assessee. His observation with regard to alleged accounting irregularities are not relevant for deciding the issue of registration. As perused the Trust Deed of the Assessee-Trust. In our opinion, nature and activities of the Trust prove that it is an institution covered by the provisions of Sec. 2(15) of the Act. As a result, appeal filed by the assessee stands allowed and CIT-III, Nagpur is directed to grant registration u/s. 12A of the Act to the Assessee-Trust.
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