Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1950 - AT - Income TaxExemption u/s 11 - Application of the assessee society for registration u/s 12A rejected - charitable activity u/s 2(15) - assessee society is a religious body and is engaged in the maintenance of Shree Durga Mata Mandir at Manimajra - corpus fund as been duly utilized for temple premises, furnishing & fittings and on utensils - HELD THAT:- It is evident that the assessee society is engaged in maintenance of Mandir. There is no allegation that the Corpus fund or the surplus accumulated funds are being used for the purpose other than the aims and objects of the assessee society. The corpus as well as accumulated surplus as is claimed is being used for maintenance and development of Shree Durga Mata Mandir which is a religious place visited by the devotees and open to all. No justification on the part of the Ld. CIT(E) for rejecting the application of the assessee society for registration u/s 12A - CIT(E), therefore, is directed to grant registration to the assessee society from the date of application i.e. from 16.9.2016 onwards. The appeal of the assessee society is accordingly treated as allowed.
|