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2011 (12) TMI 317 - HC - Income TaxRegistration u/s 12AA - the application filed by the assessee for registration, under Section 12AA of the Income Tax Act, has been rejected at the threshold itself holding that one of the object clauses, namely, clause No.16 speaks about publishing newspapers in regional, national and English language - A plain reading of the above would show that the term 'charitable' includes the word 'education' also - Supreme Court in the case in Sole Trustee, Loka Shikshana Trust v. CIT [1975 (8) TMI 1 - SUPREME Court], wherein it was held that the word 'education' should be construed with wider connotation (sic) As far as the amendment made to the trust deed is concerned, it is not the concern of the assessing authority, and only the civil Court is empowered to decide the said issue and in any event that cannot be the reason for denying the charitable nature of the institution, if it is otherwise charitable - Appeal is dismissed
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