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2012 (5) TMI 664 - AT - Income TaxGrant of registration u/s 12A rejected - Held that:- We find no merit in the order of the Commissioner of Income Tax in observation that no charitable activity had been undertaken during the financial year 2007-08 and in the subsequent years which is contrary to the finding of Tribunal in para 7 of the order dated 30.7.2010. The order of the Commissioner of Income Tax in rejecting the registration to the assessee while giving effect to the order of the Tribunal under section 12AA r.w.s. 254 of the Act merits to be dismissed for the above said lapses. The assessee having fulfilled the conditions for grant of registration under section 12A of the Act, we hold the assessee entitled to the registration of the trust for carrying out the charitable activities of imparting education. The Commissioner of Income Tax is directed to pass consequential granting registration under section 12AA of the Act to the assessee. The grounds of appeal raised by the assessee are thus allowed.
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