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2015 (10) TMI 1012 - HC - Income TaxRegistration of appellant Trust u/s 12AA denied - Held that:- In view of the provisions of 1922 Act, the matter is required to be remanded to the Tribunal to adjudicate whether the activities of the appellant were covered within the meaning of 'charitable' in nature or not even after the insertion of the proviso to Section 2(15) of the Act w.e.f. 1.4.2009 i.e. in respect of the assessment years 2009-10 onwards. See Improvement Trust through Shri APS Virk s/o Late Shri Kartar Singh Virk, Chairman, Dr. Mela Ram Road, Bathinda, Punjab Versus Commissioner of Income Tax, Aayakar Bhawan, Amritsar [2015 (10) TMI 1061 - PUNJAB AND HARYANA HIGH COURT] In view of the above, the order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal for fresh adjudication keeping in view the proviso to Section 2(15) of the Act inserted w.e.f. April 1, 2009 with reference to the provisions of the 1922 Act after affording an opportunity of hearing to the parties in accordance with law.
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