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2019 (1) TMI 1272 - ALLAHABAD HIGH COURTCharitable activity - Registration u/s 12A denied - whether activities of Development Authority can be said to be 'charitable' as defined under Section 2(15)? - Held that:- The Tribunal has followed its earlier decisions with regard to two another development authorities whereby the registration was granted under Section 12-AA of the Income Tax Act, 1916. The said decisions have also been upheld by this Court in its decision in Income Tax Appeal [2016 (8) TMI 1305 - ALLAHABAD HIGH COURT] by coming to the conclusion that the respondent-authority had fulfilled the criteria for grant of registration under Section 12-A of the Act. - Decided in favour of assessee.
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