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2013 (12) TMI 422 - ALLAHABAD HIGH COURTRegistration u/s 12AA - object to impart education - Held that:- The objects of the Trust or genuineness of the activities of the Trust or Institution are to be examined before granting the registration under Section 12A of the Act - The power of the Commissioner of Income Tax under Section 12AA of the Act, does not extend to examining the other conditions of exemption of income under Sections 11 and 12 of the Act, which are to be seen in the assessment proceedings - The application for registration of the Trust/Institution has to be made within a period of one year from the date of creation of the Trust, but there is no requirement that the Trust or the Institution should have started all its envisaged activities in the first year itself - The quantum of activities undertaken by the Trust after its creation, cannot be the basis for examining registration application under Section 12AA of the Act - The Tribunal observed that mere charging of high fees is also not the ground for rejection of registration - Assessee Society is entitled to get registration under Section 12AA of the Act as the Commissioner, Income-tax-I had not doubted on the objects and genuineness of the activities of the Assessee Society - Decided against Revenue.
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