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2017 (12) TMI 1165 - AT - Income TaxRegistration of the society u/s 12AA denied - proof of charitable activities - Held that:- The Assessing Officer in Assessment Year 2013-14 vide order dated 9/12/2015 has also admitted the same fact & had allowed exemption u/s u/s10 (23C) (iiiad) of the Act. By accepting the claim of Assessee the genuineness of its activities has also been accepted. Therefore, the factum of carrying charitable activities as also the genuineness of activities is established. Therefore, both conditions for getting satisfaction u/s 12AA are met with and therefore assessee is eligible for registration u/s 12AA of the Act Also in the present case there is no allegation of utilizing the land for commercial purposes and also there is no allotment of land at concessional rates. It is an admitted fact that the assessee was engaged in charitable activities. In view of the above facts and circumstances of the case, the Ld. CIT(E) is directed to grant registration to the assessee u/s 12AA of the Act . - Decided in favour of assessee.
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