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2017 (8) TMI 1315 - HC - Income TaxRegistration u/s 12A rejected - Held that:- At the time of registration, the authority is required to look whether it is registered under the state Act or under any other Act. There is no distinction between private trust and public trust. The contention which has been raised by counsel for the appellant regarding the expenses, diversion or control by the private people will come only when the assessment has taken place. For the purpose of trust registered and the income used is for the charitable purpose or not and whether income from public trust if it is going for any private use will negative the very object of the Trust Act which is the main intention of the legislation, is not to be considered at this stage. In that view of the matter, we see no reason for interfere with the finding of the tribunal. - Decided in favour of the assessee.
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