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2015 (10) TMI 2715 - ITAT, JAIPURRegistration of trust u/s 12AA - whether the objects are not covered u/s 2(15) and that the activities and objects are not charitable? - Held that:- What needs to be examined is that where an object of general public utility is not merely a mask to hide the true purpose or rendering of any service in relation thereto, and where such services are being rendered as purely incidental to or as subservient to the main objective of "general public utility", whether the carrying on of bona fide activities in furtherance of such objectives of "general public utility" will also be hit by the proviso to section 2(15) of the Act. In the instant case, the matter therefore, requires detailed examination in terms of main objects of Urban Improvement Trust, the relevant governing legislation / Notification under which Urban Improvement Trust was established as well as activities of the trust in order to decide whether trust is eligible for registration u/s 12AA of the Act. Thus, in the light of the above, the matter is set aside to the file of the ld. CIT to decide afresh in light of Board Circular No. 11 of 2008 dated 19-12-2008 by providing reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate in the proceedings. Thus, the appeal of the assessee is allowed for statistical purposes.
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