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2019 (1) TMI 1268 - AT - Income TaxDenying 12AA registration - registration u/s 12AA originally granted to the assessee was withdrawn - whether activities carried on by the assessee trust are for charitable purposes as defined u/s 2 (15) of the act and not business and profession? - whether the benefit of u/s 11 and 12 of the Act is allowable to the assessee? - Held that:- As assessee is carrying on the activities of medical relief for eradication and education of HIV AIDS patients the assessee is entitled to the registration u/s 12 AA of the income tax act as there is no finding by the learned CIT – exemption that the activities of the assessee are not genuine. Same is not the case of the learned departmental representative also. In view of this we cancel the order passed by the learned CIT – exemption dated 3/10/2017 cancelling the registration already granted to the assessee by passing an order u/s 12 AA (3) of the income tax act 1961 on 3/10/2017 and direct the ld CIT (E) to restore the registration of the trust u/s 12AA - Also grant benefit of section 11 and 12 of the income tax act to the assessee. - Decided in favour of assessee
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