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2014 (1) TMI 1906 - AT - Income TaxExemption u/s 11 - registration under Section 12AA - Proof of charitable activity u/s 2(15) - HELD THAT:- Merely filing an application for registration u/s 12AA and showing in writing that the aims and objects of the assessee trust are charitable, are not sufficient for granting registration to the society u/s 12AA of the Act until and unless the authority, who grants the registration, satisfies himself that the activities of the trust or institution are genuine or not. To satisfy himself he can make such inquiry as he deem necessary. There is no bar under any provision of law that the authority cannot make an inquiry about the genuineness of the activities of the society trust or institution. Like the case on hand, in which the assessee-society remain non-cooperative and has not filed any documentary evidence, as required by learned CIT. The documentary evidence filed by the learned counsel for the assessee along with the case-laws are not helpful to the assessee because the case-laws relied upon by him are not identical to the facts of the present case. - Decided against assessee.
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