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2015 (4) TMI 1288 - AT - Income TaxExemption u/s 11 - DIT(E) not allowing registration u/s 12AA on ground that the assessee is not carrying on genuine activity of charitable nature and assessee’s activity will be benefited to members and not public at large - HELD THAT:- As noted by the Director of Income Tax (Exemptions), Ahmedabad, the object of the assessee was to encourage, protect, promote interest of manufacturers of the icecream and frozen dessert and to promote expansion of market for icecream and frozen dessert and to promote and improve quality and variety of ice-cream and frozen dessert and to take all such steps as may be considered expedient for that purpose including provision of legal, technical and other professional advice and assistance. The object of the assessee was of general public utility and hence charitable in nature. Therefore, the following the decision of the Hon’ble Gujarat High Court in the case of Gujarat State Plastic Manufacturers’ Association [1998 (7) TMI 715 - GUJARAT HIGH COURT] we set aside the order of the Director of Incometax (Exemptions), Ahmedabad and direct him to grant registration to the assessee under section 12AA of the Act. Thus, this ground of the appeal of the assessee is allowed.
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