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2016 (9) TMI 1375 - AT - Income TaxEligibility to registration under Section 12A(1)(aa) and approval under section 80G(5)(vi) - Held that:-Whether or not the objects of trust are charitable in nature and since the Trust was formed on 27.06.2014 and the application for registration was made on 07.05.2015, though the activities commenced to some extent, there were less as such it is not open for the CIT to go into the quantitative aspect of the activities of the Trust Charitable objects of the t rust are not disputed by the Learned CIT. As submitted that so long as there is no dispute as to the objects of the trust, what is to be seen at the time of granting registration by the learned CIT is only whether the objects of the trust are charitable and activities carried out are genuine in nature. Respectfully following the judicial reasoning, we direct the ld. CIT to grant registration to the assessee-Trust under section 12AA of the Act and also to grant exemption certified under section 80G of the Act . Appeals of the assessee are allowed.
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