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2018 (2) TMI 255 - AT - Income TaxRegistration u/s 12AA and approval u/s 80G rejected - denial of claim on the ground that the activities of the assessee company does not fall within the ambit of section 2(15) being merely into the promotion of transport business - Held that:- When we examine the aims and objects of the assessee company in the light of the aforesaid definition of charitable purpose imparting skill education in logistics, warehousing management and courier management, it would certainly lead to fulfilling the object of general public utility. Furthermore, by imparting skill development in logistics industry, warehouse and courier management, to be deployed in the logistics industry, would certainly serve the object of general public utility as driving vehicles by the untrained drivers on the roads are also leading to numerous road accidents in our country. Asassessee company registered u/s 25 of the Companies Act is carrying out its activities with specific aims and objects of imparting training in logistics, warehousing management and courier management for the benefit of the public at large being a public private partnership having affiliation of NSDC under the Ministry of Skill Development and Entrepreneurship as its vocational training partner and as such, is entitled to be registered u/s 12AA and consequent approval u/s 80G of the Act. So, the impugned orders passed by the CIT (Exemption), Chandigarh are not sustainable in the eyes of law, hence the ld. CIT is directed to grant registration u/s 12AA to the assessee company forthwith, with approval u/s 80G of the Act. Consequently, both the appeals filed by the assessee company are allowed.
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