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2012 (9) TMI 256 - AT - Income TaxCharitable institution - cancellation of registration u/s 12AA, pursuant to search operations, which however was restored by Tribunal - denial of claim u/s 11 in meantime - assessee submitted that the Assessing Officer has tried to put a meaning to the activities carried out by the assessee as commercial activity not relating to the charitable activities but at the same time concluding that the application of the income was properly rendered by holding that the revenue expenditure reflected in the income and expenditure account was to be allowed - Held that:- Issue is covered by the Tribunal’s decision in assessee's own case for earlier years, wherein it was held that the fact that assessee had been granted registration u/s.12AA must not be lost sight of when there are corroborative evidences which only related to the fact that the assessee had declared the incomes in accordance with the provisions of Section 11 and 13. In view of aforesaid, it is held that exemption u/s.11 has been claimed in accordance with law and the registration u/s.12A has not been revoked - Decided against Revenue
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