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2019 (7) TMI 662 - AT - Income TaxExemption u/s 11 - registration u/s 12AA rejected - alleged that assessee does not fulfill the requirement of law as mandated u/s 12AA - HELD THAT:- Observation of the Ld. CIT(Exemption) that no other activities have been carried out is contrary to the material placed before us. As per the material placed, the assessee society has also conducted health camps. Further, it is submitted that the training programme conducted by the assessee is under Skill India scheme of the Central Government of India. CIT (Exemption) has not doubted the genuineness of the activities but he rejected the application merely on the basis that the courses so provided by the assessee society are not recognized by the Government. This reasoning of the Ld. CIT (Exemption) is not in accordance with the provisions of law. As per section 12AA, Ld. Principal CIT or CIT on receipt of an application for registration of a Trust or Institution would 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 Trust or Institution. There is no suspicion casted upon the activities of the assessee society. Under these facts, the reasoning of the Ld. CIT is not sustainable - set aside the order of CIT and restore application to the file of the Ld. CIT to reconsider the same. Hence, the grounds raised are allowed for statistical purposes. Application for registration of Samiti u/s 80G rejected - HELD THAT:- In this appeal also, the ground of the assessee’s appeal is allowed for statistical purposes. Application for registration u/s 80G is restored to the file of the Ld. CIT (Exemption) to re-decide it. Ld. CIT is hereby directed to reconsider the same after disposing of the application, which has been restored for registration u/s 12AA.
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