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2011 (12) TMI 12 - AT - Income TaxRegistration u/s 12A - Trust has no dissolution clause - Assessee failed to bring concrete evidence in support of its activities required to be performed - Held that:- In view of DIT vs. Garden City Educational Trust (2009 - TMI - 202845 - Karnataka High Court) observed that registration u/s 12A is one of the procedural aspect for claiming benefit u/s 11& 12 of the Income Tax Act. The issues whether assessee would earn income, it will apply its income for the purpose of its activity or not are relevant while assessing the income of the assessee. For registration U/s 12A, Ld. Commissioner is required to look into prime facie about the genuineness of the activities of the assessee. The activities reported in the aims and objects should be in accordance with law. They should not for the purpose of carrying out any illegal activities. Registration was granted.
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