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2013 (7) TMI 583 - HC - Income TaxRegistration u/s 12A - Charitable purpose - CIT rejected to grant registration - Tribunal granted registration - Held that:- Registration was refused only on the basis of a report submitted by the Accountant General, where it was mentioned that the accounts were not properly maintained, But this defect is curable - For not utilization of the fund and keeping in the Bank, never attracts the cancellation of the registration of the society, however, it may amounts non functioning of the Society - It cannot be said that a purpose would cease to be charitable even if pubic welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - Following decision of CIT vs. Gujarat Maritime Board [2007 (12) TMI 7 - SUPREME COURT OF INDIA] and Ajai Hasia vs. Khalid Mujib [1980 (11) TMI 150 - SUPREME COURT] - Decided against Revenue.
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