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2011 (2) TMI 1185 - HC - Income TaxRegistration u/s 12AA - Charitable or commercial purpose - appellant herein proceeded in the absence of the same and opined that it was not known whether the society existed for charitable purpose only or for the purpose other than charitable purpose or for both and whether the erstwhile society was having similar objectives as the applicant-society - Held that:- As it is evident that merely by observing that the objects of the society were not charitable, cannot be a ground for refusing to grant registration - assessee had satisfied the conditions for registration under section 12AA of the Act as to both the objects and in the absence of any other material, the question of law as framed cannot arise and, consequently, the appeal is dismissed
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