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2019 (1) TMI 1846 - AT - Income TaxExemption u/s.11 - Denying registration u/s.12AA - HELD THAT:- DR did not dispute that the procedure laid down in the Act has been complied with by the assessee for filing application for registration u/s.12AA of the Act. Hence, in our considered view, in totality of facts and circumstances and judicial principles laid down by the Courts and also for the fact that it is registered with the Commissioner of Charity at Pune, registration u/s.12AA of the Act should be granted. It is also open to the Revenue Authority at the time of assessment to verify the activities of the Trust to examine whether they will get exemption u/s.11 of the Act or not and do the needful as per law. We take guidance from the decision of Yogiraj Charity Trust [1976 (3) TMI 5 - SUPREME COURT] that if the predominant objects of a trust is charitable in nature then other objects cannot be judged individually whether they are charitable or not meaning thereby if the totality of objects is charitable the requirements of the law are complied with. We set aside the order of Ld. CIT and direct to grant registration u/s.12AA - Appeal of the assessee is allowed.
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