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2018 (6) TMI 550 - AT - Income TaxRegistration u/s 12AA denied - trust run by one family - charitable object - set up a school in pursuance of its main object of educational activity - Held that:- There was not bar under the Act for registration u/s 12AA even if the trust is run by only one family and perform charitable activity - thus there exists no material no record to suggest that the activities of the assessee trust are not genuine - it is admitted fact, that the assessee society is running a school which falls within the purview of scope of education, which has been declared as charitable purpose as per provisions of section 2(15) - since assessee trust has just started its activity and it is at inception stage and at this stage, it is the objects of the society that are to be seen - hence the order of the CIT (E) is hereby set aside and he is directed to grant registration to the Society - Decided in favor of assessee.
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