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2016 (11) TMI 330 - AT - Income TaxGrant of registration u/s.12AA denied - Held that:- The question whether activities of the trust are minimum or not is not a relevant criteria for grant of registration. Since, no other reasons have been given for not granting registration to the Assessee, we are of the view that the Assessee is entitled to grant of registration. If the objects of the trust have objects which are charitable in nature and if there is no material to suggest that the activities of the trust are not genuine, then that would be sufficient to allow registration subject to fulfillment of other conditions for grant of registration. We are therefore of the view that the Assessee is entitled to grant of registration u/s.12AA of the Act. Grant of recognition u/s.80G (5) was denied because of absence of registration u/s12AA of the Act. Since registration u/s12AA of the Act is being allowed, we are of the view that the Assessee should be granted approval u/s.80G (5) - Decided in favour of assessee
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