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2019 (1) TMI 1526 - AT - Income TaxCharitable activity - registration u/s 12AA denied - necessity of qualifying the trust as a “general public utility trust” - Held that:- Section 12AA(1)(b) provides that if the Principal Commissioner or Commissioner is satisfied about the object of the trust and the genuineness of its activities, he shall pass an order in writing registering the trust and if not so satisfied, pass an order refusing to register the trust. Thus, the power of the CIT is to register or to refuse the registration of the trust. He is not supposed to qualify the trust as “general public utility trust”. It is for the Assessing Officer to examine every year after considering the activities of the trust whether they fall within any of the above clauses of charitable activities. The CIT is not supposed to specify while registering the trust the activities which can or would be performed by the trust. In view of the above, we direct that the trust would be granted registration under Section 12AA of the Act without any qualification. - Decided in favour of assessee.
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