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2018 (7) TMI 829 - AT - Income TaxRejecting the application for registration under section 12A r.w.s. 12AA - applicant has not filed requisite details as well as MoA for verification, so as to establish the nature and genuineness of the activities of the society - Held that:- When the applicant is running the school for girls and imparting training to the girls in handicrafts without charging any fee, activities of the societies appear to be are charitable and genuine in nature. Not only this, the Ld. CIT(E) has granted registration as well as approval to the assessee u/s 12AA and Section 80G respectively for AY 2016-17. The Co-ordinate Bench of Tribunal in assessee’s own case bearing in the case of The Managing Committee vs. CIT(E) [2017 (9) TMI 1678 - ITAT DELHI] directed the Ld.CIT(E) to grant registration u/s 12AA and to accord approval u/s 80G of the Act. We hereby direct the Ld. CIT(E) to grant registration and to accord approval to the applicant u/s 12AA and Section 80G of the Act respectively, on furnishing the requisite details required u/s 12AA of the Act, after providing an opportunity of being heard to the assessee. Consequently, both appeals filed by the Assessee are allowed.
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