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2010 (10) TMI 302 - AT - Income TaxRegistration u/s 12A - the assessee was engaged in the activities of providing the education since it its inception and the said activity comes under the purview of charitable activities as per the provisions contained in section 2(15) of the Act. Secondly the rejection of application u/s 10(23C)(vi) of the Act cannot be a reason to cancel the registration u/s 12AA(3) of the Act. Furthermore, nothing is brought on record that there is any change in the objects of the assessee for the year under consideration viz-a-viz for the years in which the registration was already granted with effect from 01/04/2004 by issuing certificate of registration u/s 12A on 12/05/2005 which was rectified on 25/08/2005 and that the building constructed by Shri Rajan Yadav for the assessee was not utilised for the educational purposes. - Registration to be allowed. Refusal of registration on the ground that payment made to contractor is bogus - held that: it is not the case of the learned CIT that the building constructed by Shri Rajan Yadav on behalf of the assessee was utilised for the purposes other than the educational purposes, therefore, the payments made to Shri Rajan Yadav for construction of the building which is to be utilised for imparting the education i.e. the main object of the assessee, cannot be a ground to cancel the registration already granted u/s 12A of the IT. Act. - the contractor was filing the return of income and TDS u/s 194C was deducted on the payments made to him through cheques on the basis of bills submitted which contained all the details of the work executed by him has not been rebutted. - Registration to be allowed.
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