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2012 (8) TMI 457 - AT - Income TaxDenail of registration u/s.12A - Held that:- The assessee has come up into existence in pursuance of decision of Government of Maharastra to provide certain assistance to the public at large in the matter of various administrative works in various Government Offices at a nominal charge as a social obligation - while providing facilities like Telephone calls, Xerox etc., the society collects suitable service charges from the beneficiaries of such services to meet the expenses. Such service charges cannot be termed as involving carrying of any activity in the nature of trade/commerce or business or any activity of rendering any services in relation to any trade/commerce or business so as to disentitle the assessee society the benefit of registration u/s.12A/12AA. As no orders were passed by CIT on application filed on 04-05-2006 within a period of six months, the registration is deemed to have been granted to the appellant and in the circumstances the learned CIT ought to have granted registration to the appellant from date of its inception - in favour of assessee.
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