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2015 (5) TMI 1166 - AT - Income TaxNon registering the applicant Trust u/s 12 AA - Charitable activity u/s 2(15) - new formality of registration was not completed at relevant point of time - Held that:- We find that society was registered with the Registrar of society vide Registration No. 629 dt. 08/07/1996. This fact has been mentioned by the Commissioner in the first Para of his order. In any case there is no requirement u/s 12AA that society should be registered. Simply because new formality of registration was not completed at relevant point of time cannot be a ground for not granting registration under section 12AA. It is settled position of law that at the time of registration the Commissioner is required to only examine the objects of the society which in the present case is to render education. Therefore in our opinion the registration is wrongly denied. Accordingly he set aside the order of Commissioner and grants registration to the society. - Decided in favour of assessee.
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