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2014 (7) TMI 1304 - AT - Income TaxExemption u/s 11 - claim of registration under section 12A denied - charitable activity or not? - new society (the assessee) proposed to take on lease the management of existing school at Mohali to be run on day to day basis - HELD THAT:- Running of a school falls within the scope of activities for which registration can be granted under Section 12AA of the Act. In fact, the similar activities carried out by Shishu Niketan Model School have been granted registration, which is running four institutions. The Society has been established to manage one of such schools. There cannot be any attempt of the assessee to evade tax liability, as Shishu Niktan Model School has been granted registration and availing the benefit of tax. As relying on SUCHINTA EDUCATIONAL SOCIETY VERSUS COMMISSIONER OF INCOME TAX-I [2014 (5) TMI 155 - PUNJAB & HARYANA HIGH COURT] we find that the orders of the CIT and that of the Tribunal in declining the registration to the appellant are not sustainable in law. Consequently, while answering the substantial question of law in favour of the appellant, the present appeal is allowed
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