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2018 (2) TMI 49 - AT - Income TaxRegistration u/s 10(23C)(vi) eligibility - proof of charitable activities - Held that:- From the examination of the objects it is apparent that the assessee’s main objects are to provide education to children and which as per the provisions of section 2(15) are charitable in nature therefore this finding of Ld. CIT(E) is not correct. As far as the objection of CIT(E) regarding earning of income from buses and from sale of books and dresses, we find that these buses were being utilized for the purpose of carrying students from their homes to school and vise versa and there is no material available with the department to hold that the buses were being utilized for commercial purposes other than for carrying the students. As regards the objection of Ld. CIT(E) that the name of school in the MOA is not mentioned, we find that this objection of Ld. CIT(E) is absurd as Memorandum of Association is a document wherein main objects of society are mentioned and to carry out these objects, the assessee started school to fulfill the main objects. We direct the Ld. CIT(E) to grant registration to the society u/s 10(23C)(vi) of the Act. - Decided in favour of assessee.
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