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2011 (9) TMI 1071 - AT - Income TaxRegistration u/s 12A and sought exemption u/s 80G - Held that:- The aims and objects of the trust are charitable. From details, we find that the assessee is constructing toilets for public which is also a charitable work. These public toilets are made out of the grants from Government of Uttar Pradesh and also some petty contribution from the beneficiaries. The contribution from beneficiaries cannot be said a commercial activity. After close perusal of these facts and taking the pleadings into consideration, we hold that the assessee trust is a genuine trust registered for charitable purpose, hence deserves registration u/s 12A of the Income-tax Act and the exemption u/s 80G. Therefore, we set aside the order of the DIT (Exemptions) and direct to grant the registration u/s 12A and also to grant exemption u/s 80G. - Decided in favour of assessee.
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