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2019 (6) TMI 1040 - ITAT CHANDIGARHRegistration u/s 12A - holding of conferences which was not covered by the definition of charitable purposes as defined in section 2(15) - HELD THAT:- A perusal of the name as well as of the objects of the appellant society reveals that its main object is not only to hold treatment of patients with liver diseases but also to disseminate and spread the knowledge to the treating doctors, experts in relation to the advancements in treatment of liver diseases. At the time of registration u/s 12A of the Act, what is to be seen is the nature of the aims and objects of the society and genuineness of the activities of such trust or society, if such trust / institution or society has already commenced its operations. From the perusal of the documents placed on the file reveal that none of the members of the appellant society is receiving salary and that proper documentation regarding the income & donations received and expenditure incurred is maintained. CIT(E) has not disputed in the impugned order as to the nature of the aims and objects of the society which are covered under the definition of charitable purposes as defined u/s 2(15) of the Income Tax Act. Further as discussed above, it cannot be said that the appellant society is not doing the activities in pursuance of its main objects or that the aims and objects of the society are not genuine. no justification on the part of the Ld. CIT (E) for rejecting the application of the appellant – society for registration u/s 12A - Decided in favour of assessee.
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