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2015 (10) TMI 1478 - AT - Income TaxRegistration under sections 80G and 12AA denied - Held that:- It has come on record that the assessee's main objects are covered by the charitable purposes "education" under section 2(15) of the Act. The Commissioner of Income-tax holds that the Assessing Officer has made certain queries and the assessee is found running a preschool for tiny tots, classes by collecting fees and imparting education. The hon'ble jurisdictional High Court, in the case of DIT v. Seervi Samaj Tambaram Trust [2014 (2) TMI 32 - MADRAS HIGH COURT] holds that initiation of charitable activity does not form subject of section 12AA registration issue. The Revenue fails to bring any distinction on facts. Therefore, we hold that the assessee's objects are covered by the charitable purposes "education". It is held entitled for section 12AA registration. Rest of the issues of carrying on of charitable activities, application of income etc., are left to be considered in appropriate proceedings. The assessee's appeal seeking section 12AA registration succeeds. Challenging the Commissioner's order refusing section 80G registration is remitted back for decision afresh, as per law. - Decided in favour of assessee for statistical purposes.
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