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2015 (11) TMI 479 - AT - Income TaxRegistration u/s 12A denied - fee collected from the students used for carrying out the objects of the society - Held that:- There cannot be any doubt that one of the objects of the society is to impart the education and for achieving that object assessee has established an educational institution and imparting the education. Therefore, there cannot be any doubt with regard to charitable object of the society. So far as the genuineness of its activities are concerned, the CIT(A) has not brought any specific instance which could prove that the activities of the society are not genuine. So far as application for registration u/s 12A of of the Act by the assessee dated 14.6.2013 is concerned, it is open to the assessee to make an application as per law. There is no time frame fixed by the Act that the assessee society has to make an application immediately when the society is constituted. The Commissioner has to examine the objects of the society and genuineness and accordingly registration u/s 12AA of the Act has to be granted. Therefore, once the conditions of section 12A of the Act are satisfied, the CIT(A) cannot deny the registration on extraneous conditions. - Decided in favour of assessee.
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