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2012 (6) TMI 35 - AT - Income TaxRegistration u/s 12AA - denial of registration by CIT(A) on ground that assessee trust has surplus more than 15% of total receipts, application of income and that in spite of various objects, the society is only carrying out educational activities and no expenses regarding other activities has been reflected in the Income and Expenditure account - Held that:- To consider whether the said society would be entitled to the benefits u/s 11 and 12 would be pre-judging the issue before the grant of certificate. At the stage of grant of certificate u/s 12A/12AA, the only enquiry which is to make by the Commissioner would be about the objects of the trust or institution and the genuineness of its activities. Undoubtedly the objects of the Samiti are for education and charitable purposes. The CIT has not doubted about the genuineness of activities, therefore, CIT has wrongly rejected the application for registration on the basis of incorrect facts, regarding application of income which is not the part of examination by him at the stage of granting registration u/s 12A/12AA - CIT directed to grant registration.
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