Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 377 - AT - Income TaxCancellation of registration u/s 12A - assessee runs a diabetic centre under the name of Sunny Park Diabetic Endocrine Centre - whether the Learned DIT(E) is justified in cancelling the registration u/s 12AA(3) of the Act? - Held that:- Learned DIT(E) himself had stated in his order that the activity of ‘Solace’ would fall under the fourth limb of the definition of charitable purpose u/s 2(15) of the Act i.e ‘advancement of any other object of general public utility’. Hence in view of the aforesaid findings and judicial precedents relied upon and in view of the CBDT Circular No. 21/2016 dated 27.5.2016, we hold that the Learned DIT(E) should not have resorted to the act of cancellation of registration u/s 12AA(3) of the Act in the facts and circumstances of the case. The other issues, regarding whether the pranic healing activity would fall under the definition of ‘medical relief’ or whether ‘Solace’ is a health club/Spa or not, are left open as the same are not relevant for adjudication at present in this case - Decided in favour of assessee
|