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2014 (12) TMI 630 - HC - Income TaxGrant of registration u/s 12AA – Charitable purpose u/s 2(15) - charitable activity of imparting education and other allied activities carried by assessee - Held that:- The Tribunal has rightly set out the object of the trust in detail and also set out the classes conducted by the trust and the number of students - nearly 80 teaching and non-teaching staffs are also working - the trust is carrying on the objects for which it is established and therefore, the trust is entitled to be registered u/s 12AA - once the object of the trust is fulfilled, the trust cannot be denied the benefit of Section 12AA – thus, the order of the Tribunal is upheld – Decided against revenue.
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