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2019 (9) TMI 753 - AT - Income TaxRegistration u/s 12AA withdrawn - Reason for withdrawing the exemption is the amendment made to section 2(15) of the Act providing that the advancement of any other object of general public utility shall not be a charitable purpose if it involves carrying on and activities in the nature of trade, commerce or business - HELD THAT:- The issue before us being identical to that in the case of Khar Gymkhana [2016 (6) TMI 489 - BOMBAY HIGH COURT] , therefore, we hold, had no jurisdiction to cancel registration granted u/s 12A of the Act, with no change in the object or activities carried out by the assessee trust so as to hold it in-genuine and considering the Circular No.20 of 2016 issued by the CBDT stating so in very clear terms. Considering the entire facts and circumstances of the case, the Ld.CIT had no jurisdiction to cancel the registration granted to the assessee trust u/s 12A - Decided in favour of assessee
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