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2011 (6) TMI 904 - AT - Income TaxDenied Registration u/s 12AA - Exemption u/s 80G - Registration was denied as Assessee didn't commence its activities as contemplated in the Trust Deed - The registration u/s. 80G has also been denied for the same reason HELD THAT:- In assessee's own case M/S. GINIA DEVI TODI CHARITABLE TRUST VERSUS DIRECTOR OF INCOME-TAX (EXEMPTION) [2010 (4) TMI 1155 - ITAT KOLKATA], the case of DHARMA SANSTHAPAK SANGH (NIYAS). VERSUS COMMISSIONER OF INCOME-TAX. [2008 (8) TMI 393 - ITAT DELHI-A] was followed, where it was held that "the objects of the trust are specifying purpose of religious activities. The registration cannot be denied to the assessee for the reason that it is not carrying on charitable activities. Religious activities are also construed to be charitable activities as per the decision of Hon‘ble Allahabad High Court in the case of COMMISSIONER OF INCOME-TAX VERSUS RADHASWAMI SATSANG SABHA [1953 (10) TMI 36 - ALLAHABAD HIGH COURT] and the decision of the Hon‘ble Supreme Court in the case of HAZARAT PIRMAHOMED SHAH SAHEB ROZA COMMITTEE VERSUS COMMISSIONER OF INCOME-TAX, GUJARAT [1966 (10) TMI 43 - SUPREME COURT]. The carrying of charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are charitable in nature, registration cannot be refused" Respectfully following the precedent, we direct the D.I.T. (E) to grant registration to the assessee-trust u/s. 12AA and also grant exemption certificate u/s. 80G - Decision in favour of Assessee.
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