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2017 (11) TMI 1006 - AT - Income TaxDenial of registration u/s 12 AA - Application for grant of approval of the assessee u/s 80G rejected - proof of charitable activities - whether trust or institution which is yet to start any charitable activity cannot be granted registration u/s 12AA? - Held that:- At the time of grant of registration it is not proper to insist on charitable activity having been already carried out by the society or charitable institution seeking registration. See D.I.T. vs Foundation of Opthalmic & Optometry Research Foundation Centre [2012 (8) TMI 777 - DELHI HIGH COURT] In the order of CIT(E) the denial of registration u/s 12 AA of the Act to the assessee cannot be sustained. The registration u/s 12AA of the Act is therefore directed to be allowed to the assessee. Since the registration u/s 12 AA of the Act is allowed to the assessee and since the only reason for the CIT(E) to deny grant of approval to the Assessee u/s 80G of the Act was that there is no registration u/s 12AA granted to the assessee, the approval u/s.80G of the Act is also directed to be granted to the assessee. - Decided in favour of assessee.
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