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2018 (7) TMI 2280 - AT - Income TaxExemption u/s 11 - Cancellation of Registration u/s 12A - Assessee given donations to various organizations - HELD THAT:- The assessee admittedly has given donations to various organizations as reproduced in earlier part of out order. When asked to show during proceedings before the Ld. Commissioner of Income Tax as to how they were actually utilized by the donee societies/institutions, nothing was shown by the assessee. The assessee has, therefore, neither established the user of the donations for charitable purposes, nor demonstrated that the said donee society was a charitable society registered u/s 12A - Meaning thereby that the assessee society has not demonstrated the application` of its funds for charitable purposes. The assessee, therefore, is not entitled to claim the donations as application of its income. We agree with the CIT that the assessee is indulging in the activity of giving donations to other institutions which is not in consonance with the approved objects of the assessee society. We, therefore, uphold the action of Commissioner of Income Tax in cancelling the registration granted u/s 12A of the Act by invoking the provisions of section 12AA(3) of the Act. - Decided against assessee.
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