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2015 (10) TMI 1498 - AT - Income TaxRegistration under section 12AA denied - assessee-trust is not registered under the new Haryana Registration and Regulation of Societies Act, 2012 as held by CIT(A) - Held that:- This may not be the requirement under section 12AA of the Act to get registered under the new Haryana Registration and Regulation of Societies Act, 2012. Further the assessee is a registered trust, therefore, need not go for registration under the Societies Act. The reasons given by the learned Commissioner of Income-tax are wholly incorrect and alien to the provisions of section 12AA of the Act. The material brought on record by the learned Commissioner of Income-tax clearly suggest that the assessee-trust existed for charitable activities only. Therefore, there was no reason for the learned Commissioner of Income-tax to deny registration to the assessee-trust under section 12AA of the Act. - Decided in favour of assessee.
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