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2016 (3) TMI 249 - HC - Income TaxRegistration of a trust under section 12AA(3) cancelled - Held that:- The assessee imparts education to both employed or to be employed, skilled and unskilled workers and the Tribunal further observed that there are other objects which can be said that 'any other object of the public utility'. Commissioner of Income Tax vs Gujarat Martitme Board [2007 (12) TMI 7 - SUPREME COURT OF INDIA] Tribunal was correct in holding that the trust is entitled for registration under Section 12AA and the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general public utility' though the objects and the activities of the trust are towards a group of person/employees engaged by the settlers and not for the purpose of general public at large. - Decided in favour of assessee.
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