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2016 (1) TMI 238 - AT - Income TaxRegistration u/s 12AA denied - objection for refusing registration u/s 12AA is that the assessee has failed to produced the audited accounts and details about the activities - Held that:-In the present case, the main objects of the assessee-trust are only charitable objects. The assessee has distributed some books to the poor students. Simply because the details were not filed in respect of the books donated to the poor students, it cannot be said that the assessee has not carried out any charitable activities particularly when the assessee assessee is in the beginning stage of carrying on its charitable activities. Keeping in view the facts and circumstances and by following the judgment of the Hon'ble Madras High Court in M/s RJBV Vasudevan Educational & Charitable Trust( 2014 (8) TMI 207 - MADRAS HIGH COURT ), we quash the order passed by the DIT(E) and grant registration u/s 12AA of the Act to the assessee-trust. - Decided in favour of assessee
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