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2016 (3) TMI 828 - AT - Income TaxRegistration granted u/s 12AA cancelled - revenue submitted that the assessee is engaged in rendering service to the trade and commerce, therefore, the assessee is not entitled for registration u/s 12AA - Held that:- Issuing certificate of origin in respect of the goods exported is incidental to the main charitable activity of the assessee. Therefore, as observed by the Delhi High Court in the case of India Trade Promotion Organization(2015 (1) TMI 928 - DELHI HIGH COURT), proviso to sec. 2(15) may not be applicable to the assessee's case. Therefore, we are unable to uphold the order of the DIT(E). Accordingly, the same is set aside. - Decided in favour of assessee.
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