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2014 (4) TMI 511 - AT - Income TaxRejection of application of registration u/s 12AA of the Act Scope of the term Charitable purpose u/s 2(15) of the Act Educational facilities Held that:- At the time of consideration of application for registration u/s. 12AA, the Commissioner is only required to satisfy himself about the objects of the assessee and genuineness of its activities - The definition of charitable purposes includes relief for poor, education and medical relief - the Commissioner on irrelevant and extraneous consideration wrongly rejected the application of assessee for grant of registration the assessee is imparting education - providing educational facilities is part of the charitable purposes as per section 2(15) of the IT Act. The objects of the assessee were charitable in nature and were conducting genuine activities - Other considerations, noted by the Commissioner are irrelevant for the purpose of enquiry for grant of registration - the assessee is running Nursing Training Institute to impart education in the Bundelkhand Region and also held free health check-up camps the Commissioner should have satisfied himself about the genuineness of the objectives and activities of the assessee-society, which were meant for the benefit of general public - as such, rejection of the application u/s. 12AA of the IT Act is clearly unjustified - the assessee satisfied all the necessary conditions for grant of registration u/s. 12AA of the IT Act and is entitled for registration thus, the order is set aside and the CIT-II is directed to grant registration of the assessee u/s. 12AA of the Act Decided in favour of Assessee.
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