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2015 (12) TMI 1409 - AT - Income TaxRegistration u/s 12A(a) denied - Held that:- When the assessee has produced certain evidence regarding free coaching camps distribution of kits etc. registration can not be denied on the ground that the activity is insignificant. Collection of entry fee and subscription /contribution and utilising the same for incurring expenditure on tournaments etc. cannot be a reason for coming to conclusion that the activity of the assessee is on commercial lines. Thus rejection of registration on this ground is bad in law.The finding that the assessee society has no activity after 2003 is contrary to the facts on record, as evidenced by the income and expenditure account for the year ended 31st March, 2013. In view of the above discussion we direct the Ld. CIT(A) to grant registration to the assessee u/s 12A/12AA of the Act. - Decided in favour of assessee
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