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2015 (10) TMI 1412 - AT - Income TaxRegistration under section 12AA - condition imposed by the DIT (Exemptions) while granting registration under section 12AA to obtain registration from the competent authority of the Government of Andhra Pradesh under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 and furnish copy of such order of registration within a period of six months - Held that:- On a careful reading of the provision contained under section 12A read with section 12AA of the Act, we do not find any condition imposed therein to indicate that for the purpose of obtaining registration under section 12AA of the Act, a trust or institution has to get itself registered under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987. The learned Departmental representative also could not bring to our notice any other provisions of the Act imposing such condition. Therefore, as the direction of the learned Director of Income-tax (Exemptions) is not in consonance with the statutory provision, the same is not required to be acted upon. - Decided in favour of assessee.
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