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2014 (7) TMI 1241 - HC - Income TaxGrant of registration under Section 10(23C) - proof of charitable activities - Held that:- The only requirement for granting registration under this Section is the satisfaction of the prescribed authority with regard to the genuineness of the activities of the assessee. It has been categorically recorded by the Tribunal that the assessee is a Trust registered under Section 12AA of the Act which makes it quite clear that the assessee is pursuing the charitable activities. It was further observed that the provisions of the Right to Children to Free and Compulsory Education Act, 2009, are not applicable to the assessee being an unaided Society. Since the Pr. CCIT had not doubted the genuineness of the activities of the Society, the Tribunal correctly directed the Pr. CCIT to grant registration under Section 10(23C) of the Act. Learned Sr. Standing Counsel for the appellant-Revenue has not been able to point out any error in the order passed by the Tribunal. - Decided against revenue
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