Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 492 - HC - Income TaxRegistration u/s 12A – Promotion of education among poor – Held that:- The authority has got power to subsequently satisfy itself about the activities of such trust or institutions as to whether it is genuine or not and whether the trust is being conducted in accordance with the objects of the trust and the authority has got the power to pass an order cancelling the registration of the trust or the institution - the provision enables the authority to monitor the activities of the charitable trust and if it finds that its activities are not in the best interest of the trust and to sub serve the interest of the trust, then it is open to the authority to cancel the registration of the trust or the institution - There was no reason as to why the Commissioner had rejected the registration of the Trust when there is ample power under law to rectify any error to cancel the registration of the trust or institution if there is breach of the objects of the trust in the discharge of its charitable objects as propounded in the trust deed – Decided against Revenue.
|