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2011 (9) TMI 255 - AT - Income TaxSociety registered u/s 12A - Change in objects of the society - DIT directed the society to apply fresh registration - appellant sabha brought to the notice of the DIT the facts that there was no change in the objects for which the appellant sabha existed and the amendment in question was only for enabling amalgamation under the Bombay Public Trusts Act, 1950. - Held that:- . The decision in Allahabad Agricultural Institute v. Union of India [2007 (3) TMI 208 - ALLAHABAD High Court] in our view is not applicable to the facts of the present case. As rightly contended on behalf of the Appellant in that case there was a drastic change of objects. The Hon'ble High Court has specifically noted the failure of the assessee in that case to show that the altered objects and the original objects were the same and that they were charitable. The ratio laid down in the said case has to be read in the context of the above facts of the said case. In the case of the Appellant Sabha, the objects continue to be the same even after merger with society and the objects are charitable and therefore the very foundation on which the registration was granted to the appellant sabha is not removed. - Decided in favor of assessee.
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