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2016 (7) TMI 831 - AT - Income TaxRegistration u/s 12AA denied - non charitable activity - Held that:- From the material placed before us, we find that the assessee is not carrying out any charitable activity as per the Trust Deed except running play school by collecting a fee. Even otherwise there is nothing on record to show that the assessee is carrying out charitable activities as per its Trust Deed. The assessee trust deed has contained one of the object that to help the orphan and destitute children. We find that the assessee has not admitted single orphan or destitute in its play school. The assessee trust has not admitted any student without collecting fee as prescribed by it. In view of the above, in our opinion, it is not a charitable activity. That apart, the assessee play school neither recognized by the State Government nor recognized by the Central Government or any authority. Therefore, the assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - Decided against assessee
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