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2012 (8) TMI 704 - AT - Income TaxRegistration u/s 12AA - denial on ground of it being non-charitable - assessee trust created for health and medical education - assessee contended that the scope of inquiry by CIT is only to examine the genuineness of the objects of the trust and not application of income for charitable purpose, which can be examined at the stage when the trust files its return - Held that:- Tests for registration which have to be applied are (i) whether the activities of the society are genuine, and (ii) whether the purpose of the society is charitable. Therefore, assessee had satisfied the conditions for registration u/s 12AA because the activities of the assessee-trust are genuine and purpose of the assessee-trust is charitable. CIT-II directed to grant registration to the assessee-trust - Decided in favor of appellant
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