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2011 (10) TMI 108 - HC - Income TaxRegistration under Section 80G(5)(vi) of the Act - Respondent is a society which is running five educational institutions - Collection of fee for imparting education - charitable purposes - Held that:- as in the case Sonepat Hindu Educational & Charitable Society v. CIT [2005 (5) TMI 52 - PUNJAB AND HARYANA High Court] it was held that where the petitioner society has been regularly allowed exemption under Section 80G and especially where it is registered under Section 12A for charitable purposes then the position has to be sustained and not changed in subsequent years without any sufficient proof that the institution is not carrying its activities in furtherance of its object - mere making of profit would not be ground to deny registration once the objects of the society are for charitable purpose - conditions laid down Rule 11AA of the Income Tax Rules, 1962 have also been complied with and held that the Trust is eligible for registration under Section 80G(5)(vi) - Decided in favor of assessee.
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