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2017 (6) TMI 12 - AT - Income TaxRegistration U/s 12A - proof of charitable purposes - Held that:- The assessee was registered with the society of Registration, Jaipur on 16/1/1999 vide certificate No. 508/98-99. The assessee applied for registration U/s 12A of the Act on 03/3/2000 alongiwth Form No. 10A and certified copy of Trust Deed. This fact is evident from the inward register maintained in the office of ITO. The copy of the same is placed at page No. 7 of the paper book. The relevant entries were at sl. No. 159 and 160. The assessee got a letter dated 22/6/2000 from the ITO, Ward-2, Jodhpur, in this regard. The assessee replied to the same on 10/7/2000, which is evident from page No. 8 of the paper book. Thus, the assessee’s claim that he has applied for registration U/s 12AA of the Act alongwith necessary documents is well established. The assessee had also complied with the queries raised by the authorities. Therefore, the CIT has failed in making any order either registering the assessee Trust under 12A or refusing the same within six months. While making order U/s 143(3) of the Act, the Assessing Officer has accepted the status of the assessee as registered U/s 12A. The Assessing Officer records that the assessee engaged in the charitable activities for educational purpose at Jodhpur, Pali, Marwar and Barmer. The Assessing Officer also held that the income of assessee is exempted U/s 11 of the Act. Considering all these facts and circumstances, we hold that the assessee society shall be entitled for all the benefits available for assessee registered U/s 12A of the Act. The assessee shall be entitled for the benefit of Section 11 of the Act. - Decided in favour of assessee.
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