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2015 (1) TMI 1423 - AT - Income TaxRegistration u/s 12A - charitable activity u/s 2(15) - CIT (Appeals) denied the registration because no activities have yet started - HELD THAT:- The aims and objects of the assessee trust clearly show that the assessee trust came into existence for providing medical assistance to the poor patients and to promote research work on medical side and to hold conference, etc., to create awareness and educating the doctors especially Pediatricians about the respiratory disorders/ disease of children which are on a rise these days. The aims and objects of the assessee and explanation given before the learned Commissioner of Income Tax clearly support the contention of learned counsel for assessee that the assessee trust is created for charitable purpose only. Copy of registration granted under section 12AA in respect of Society of AROI-2001, Department of Radiotherapy, PGI, Chandigarh-PB-59 and order of Commissioner of Income Tax, Chandigarh granting registration under section 12AA of charitable Hematology Education & Research Trust of Chandigarh-PB-68. When the learned Commissioner of Income Tax had granted registration under section 12AA to these societies, the learned Commissioner of Income Tax should not distinguish the case of the assessee from the similarly situated assesses. Thus assessee trust existed for charitable purpose only and had done some activities in achieving its aims and objects also. Therefore, the assessee trust is eligible for registration under section 12AA CIT(E) has not disputed in the impugned order as to the nature of the aims and objects of the society which are covered under the definition of charitable purposes as defined u/s 2(15) of the Income Tax Act. Further as discussed above, it cannot be said that the appellant society is not doing the activities in pursuance of its main objects or that the aims and objects of the society are not genuine. no justification on the part of the Ld. CIT (E) for rejecting the application of the appellant – society for registration u/s 12A - Decided in favour of assessee.
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