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2018 (6) TMI 1656 - ITAT MUMBAICancelling the registration already grated u/s 12AA(3) - charitable activity u/s 2(15) - main activities of the assessee’s trust are providing swimming pool facilities for aquatic events and training facilities for other sports like squash, billiards, table tennis, etc. - HELD THAT:- There is no change in activity of the assessee’s trust, what was in prior assessment years, and hence, the registration of assessee’s trust cannot be disputed merely because the proviso to section 2(15) of the Act has come into play. The effect of section 11 can be considered while framing assessment but registration has to be granted. The issue is squarely covered by Hon’ble Bombay High Court decision in the case of Khar Gymkhana [2016 (6) TMI 489 - BOMBAY HIGH COURT] respectfully following the same, we direct the DIT(Exemption) to grant registration. - Decided in favour of assessee.
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