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2015 (3) TMI 1293 - AT - Income TaxRejection of registration u/s 12AA - proof of objects of the trust and genuineness of its activities - Held that:- CIT has to satisfy about the objects of the trust and genuineness of its activities. CIT(A) has not pointed out any of the object of non-charitable or any non-genuine activity. The assessee has filed ‘brief notes of the activities of the Society’ along with newspaper cuttings to substantiate that the activities of the Society have been widely reported in various news papers/media, along with various vouchers for the expenditure incurred. During the year ending 31.03.2013 starting from 01.11.2012 for five months, the assessee has incurred expenditure of ₹ 34,726/- out of donations received. The income & expenditure has been incurred to help the needy persons, widows & needy families, students and society expenses etc., which in fact, are in consonance with the objects of the Society available at PB 3 to 5. On perusal of the same alongwith ‘brief notes of the activities of the Society’ and newspapers cuttings etc., placed on record, we find that none of the expenditure is found to be of non-charitable nature and therefore, even if the activities of the assessee Society and the donations are negligible according to the ld. CIT, the ld. CIT cannot refuse registration u/s 12AA(1) of the Act. CIT(A) is not justified in refusing registration u/s 12AA(1) of the Act and accordingly the order of the ld. CIT(A) is cancelled - Decided in favour of assessee.
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