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2018 (5) TMI 1690 - AT - Income TaxRejecting the registration u/s 12AA - charitable activities are yet to commence - Held that:- The application is made in accordance with the requirements of s. 12A r.w.r. 17A - from the trust deed we find that the objects of the trust are charitable in nature u/s 2(15) - This is not a case where exemption was denied for not complying with the conditions contained under section 12A - thus the order of the CIT rejecting the application was unjustified - in view of the case of [Self Employers Service Society vs. CIT (2000 (9) TMI 47 - KERALA HIGH COURT)] - Decided in favor of assessee.
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