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2014 (5) TMI 155 - HC - Income TaxDismissal of registration u/s 12AA of the Act – Running of school – Purpose charitable or not - Held that:- Running of a school falls within the scope of activities for which registration can be granted u/s 12AA of the Act - the similar activities carried out by Shishu Niketan Model School have been granted registration, which is running four institutions - The Society has been established to manage one of such schools - There cannot be any attempt of the assessee to evade tax liability, as Shishu Niketan Model School has been granted registration and availing the benefit of tax – thus, the order of the CIT and the Tribunal in declining the registration to the assessee are not sustainable in law – Decided in favour of Assessee.
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