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2015 (9) TMI 655 - AT - Income TaxEligibility for registration u/s 12A - whether the society is not being run according to the objects and thus contravenes the provisions of section 12AA(3)? - CIT(A) denied registration - Held that:- When the object clause shows that the education and treatment has to be provided free of cost and the assessee society is charging fees for those facilities, it has to be accepted that the assessee society is not being carrying out its activities as per its object clause and once this is found that activities of the assessee society are not being carried out in accordance with the objects of the trust, the CIT shall pass an order in writing cancelling the registration of the assessee society u/s 12AA(3) of the Act. In the facts of the present case, we find no infirmity in the order of CIT in denying registration u/s 12A. - Decided against assessee.
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