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2010 (11) TMI 478 - AT - Income TaxRegistration u/s 12A - Exemption u/s 11 - the test whether an assessee could be registered under section 12A of the Act is not the status of the 'person', but whether the person (assessee) was established for charitable or religious purpose - Since the Revenue treats 'company' as a taxable entity, being an assessee in terms of definition of the word 'assessee' as defined in section 2(7) of the Act, it does not lie in the mouth of the Department to plead to the contrary and to take a contrary stand in the context of provision of section 11 of the Act, that a 'company' is not a 'person' so as to be eligible for the benefit of section 11 of the Act - Decided in the favour of the assessee by way remand
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