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2017 (5) TMI 575 - ITAT RAIPURApplication for grant of approval u/s.12A rejected - Held that:- We find that none of the objects of the society has been found after examination by the CIT as not-genuine or not charitable in nature. CIT at the time of grant of registration u/s.12A of the Act, has to consider whether the objects of the trust are charitable and the activities of the trust are genuine. If he finds that the objects of the trust are charitable and the activities of the trust are genuine, then he should grant registration u/s.12A of the Act to the assessee society. It has been held that at the time of registration, the CIT is not to examine the application of income or carrying on any activity by the assessee trust or institution. In view of foregoing, we hold that the rejection of registration application of the assessee society u/s.12A by the CIT is not justified and hence, we set aside his order and direct him to grant registration u/s.12A of the Act - Decided in favour of assessee.
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