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2015 (11) TMI 990 - AT - Income TaxRegistration u/ss 12AA(1)b)(ii) and 80(G) denied - Held that:- In the case in our hand, the assessee’s charitable activities are not restricted to any particular caste or section of society. In addition to celebrating Dussehra and Ekadashi festivals which are to promote the heritage, culture and festivals of India, it is also engaged in the activity of helping the poor and needy. It also incurs expenditure for marriage of poor girls and pays fees of poor students. It is not the case of the ld.CIT that the assessee has incurred expenditure other than for promotion of the objects of the society. Under these circumstances, we are of the considered opinion that registration u/s 12AA should be granted to the assessee society. Thus, we direct the ld.CIT to grant registration to the society u/s 12A of the Act. For the very same reason, recognition u/s 80G should also be granted to the society. The approval u/s 80G(5)(vi) should be granted to the assessee. - Decided in favour of assessee.
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