Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 868 - AT - Income TaxRegistration under section 12AA denied - proof of charitable activities - Held that:- Assessee has sufficiently proved with evidence on record that the object of Society are charitable in nature and in pursuance of the said objects it has set up a College where the society is imparting education in a systematic manner in the field of B.Sc. (Nursing) and G.N.M (General nursing and Midwifery). We are unable to approve the view adopted by the ld CIT (E) that assessee has not been able to prove the charitable nature of its objects and genuineness of activities. We, therefore, reverse the findings recorded by the CIT (E) in this regard being based on no evidence and in complete ignorance of material on records. We, therefore, direct the CIT (E) to issue Certificate granting registration under section 12AA in the name of the applicant society, forthwith from the financial year in which application was filed. - Decided in favour of assessee.
|