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2012 (6) TMI 240 - ITAT CHENNAIRegistration u/s 12A - denial on ground that welfare of dogs and taking care of sick animals do not fall under the purview of Section 2(15) - Held that:- Whilst the charitable sector is enormous and very diverse, the aims of each and every charity, whatever their size, must be for public benefit. Public benefit is therefore central to the work of all charities. Thus, advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals are nothing but charity. This would definitely, fall within the object of "general public utility". Order of the CIT is quashed and he is directed to grant assessee registration sought u/s 12A - Decided in favor of assessee.
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