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2018 (9) TMI 1627 - ITAT INDOREEntitlement to registration u/s 12AA denied - information not provided by the assessee society - Held that:- There is no dispute with regard to the fact that the Ld. CIT(Exemption) is empowered to call for such documents or information from the Trust or Institution as he thinks necessary, in order to satisfy himself about the genuineness of the activities of the Trust or Institution and may also make such enquiries as he may deem necessary in this behalf. In the present case, Ld. CIT(Exemption) had asked for certain information which were not provided by the assessee society. As perused the objects of the association. From the objects, it cannot be inferred that it is purely for the benefit of a particular religious community. Set aside the order of the Ld. CIT(Exemption) and restore the application for reconsideration. The assessee would furnish requisite details along with supporting evidences in respect of its activities before the Ld. CIT(Exemption). Appeal filed by the assessee is allowed for statistical purposes.
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