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2018 (4) TMI 865 - AT - Income TaxApplication for registration u/s.12AA rejected - proof of charitable activities - Held that:- We find that in the instant case, the CIT, Cuttack was not justified in refusing to grant registration u/s.12AA of the Act on the grounds stated in the impugned order. CIT, Cuttack could not point out that any of the objects of the assessee society was not charitable in nature or any of the activity of the assessee society was non-genuine. Simply because the activities of the assessee society were little or not substantial cannot be a ground to not to grant registration u/s.12AA of the Act. Further, whether the activity of the assessee is of commercial nature or not is to be examined while granting exemption u/s. 11 & 12 by the Assessing Officer at the time of making the assessment. We set aside the impugned order passed by the CIT, Cuttack and direct him to grant registration u/s.12AA of the Act to the assessee society. Appeal of the assessee are allowed.
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