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2016 (2) TMI 1097 - AT - Income TaxRegistration under section 12AA denied - Held that:- In the present case, we observe that the registration under section 12AA of the Act has been denied to the assessee only on some extraneous grounds, which have no bearing on granting of registration. Nowhere in his order the CIT(Exemption) has made any adverse remarks as to the objects of the trust being not charitable or the activities of the Trust being not genuine. We have perused the aims and objects of the Trust as laid down in its Trust deed. We see that all the aims and objects of the assessee trust are charitable in nature and no adverse remarks as to the genuineness of any of these activities have been made by the CIT(E). In view of the above, we hold that the objects of the trust are charitable in nature and activities are genuine. Therefore, the CIT(Exemption) in directed to grant registration under section 12AA of the Act to the assessee trust. Denial of approval u/s 80G - Held that:- The only remarks made by the CIT(Exemption) are with regard to which he cannot do while considering the approval for section 80G. These are the matters to be consider by the Assessing Officer at the time of granting exemption under section 11 of the Act. In view of the above, we directed the CIT(E) to grant assessee the approval under section 80G of the Act.
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