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2013 (5) TMI 240 - UTTARAKHAND HIGH COURTRegistration u/s 12A - denial of claim as not satisfied about the objects of the assessee and genuineness of its activities by CIT(A) - Tribunal allowed the claim - Held that:- The Tribunal held that when an application under Section 12AA is filed for being registered under Section 12A, CIT is required to see, whether the application is in accordance with Section 12AA read with Rule 17A and, whether Form 10B has been properly filled up. In addition to that CIT is also required to see the objects of the Trust / Society and to ascertain, whether they are exclusively charitable or not. At the stage of considering such an application, the Tribunal held that CIT was not required to examine the application of income, which can be examined only by the AO - thus no contrary view can be taken. In favour of assessee.
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