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2011 (4) TMI 564 - AT - Income TaxApproval u/s 80G(5)(vi) - assessee is a Society, constituted and registered under the Societies Registration Act, 1860, bearing Registration No. 54/1964 dated 29-12-1964 - The assessee, however, contends that it is not undertaking any religious activity, but only charitable activities, which are not directed toward any particular community, religious or otherwise, but are available to all sections of the society, without any preference to any religion or caste - being a minority institution, entitled to the rights and privileges complied under Articles 25 to 30 of the Constitution of India, it is, however, entitled to work particularly for the benefit of the religious community, to further whose interests it is constituted, i.e., the Muslim community, besides backward classes - with regard to the educational activities, however, it cannot be so said and the matter would, therefore, require being restored back to the file of the competent authority to decide the same with regard to the actual activities of the society - Appeal is allowed for statistical purpose
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