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2018 (3) TMI 48 - AT - Income TaxRegistration u/s 12AA cancelled - proof of charitable activities - Held that:- Establishing of a diagnostic center was in the knowledge of the department. Impliedly intimation was given to it. The department did not change status of the assessee continuously for more than 20 years. It has accepted the status of the assessee as charitable institution. There is no change in the facts and circumstances of the assessee-trust through these twenty years which can authorise the ld.Commissioner to call for details and brand activities of the assessee as non-genuine or not in accordance with objects of the assessee. We are of the view that order of the ld.Commissioner is not sustainable. It is set aside. Registration granted to the assessee under section 12A is restored.
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