Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 659 - AT - Income TaxRefusal to grant registration u/s. 12AA – Exemption u/s 80G - The cataract operations and other supporting activities were done through its sister concern, M/s. Debipur Netralaya Pvt. Ltd - Held that:- M/s. Devipur Netralay Pvt. Ltd did not get any special benefit on account of cataract operation – The medical expenses are high to pay Rs. 500/- for per cataract surgery and Rs. 175/- for providing spectacles to the school children and post operative cataract patients - Charitable activity was being done by making use of the facilities of the sister concern - On perusal of the income and expenditure accounts for the various years of the assessee society - The assessee is doing the charitable activities - Decided in favour of the assessee.
|