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2012 (12) TMI 187 - AT - Income TaxCharitable Society - cancellation of registration on ground that Society is indulged in taking Forcible Donations - assessee, a registered society having one of the objects to establish and maintain the institutions for imparting education - donations collected from various persons including the parents of the students for the enhancement of the infrastructure on account of increase in the number of students - donations were also received from other members of the society under the head “building funds” - Held that:- In the case of assessee, schools were imparting education as per aims and objects of the society. Poor and needy children are also admitted and imparted free education. The amounts of donations were duly reflected in the books of assessee. Donations were received from various other persons other than parents of wards. These donations were received during the year not only during admission period. These amounts have been included in computation of income. Hence, DIT (E) was not justified in cancelling the registration of the assessee society - Decided in favor of assessee
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