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2019 (10) TMI 774 - ITAT DELHIApplication for registration u/s 12AA rejected - CIT held that the charitable nature of the objectives and genuineness of the activities of the institution could not be established and accordingly, he rejected the registration of the assessee company under section 12AA - HELD THAT:- As the sole issue of granting registration under section 12AA of the Act precipitate on whether the assessee was engaged in imparting education, which has not been examined properly by the CIT, we feel it appropriate to set aside the order of the learnedCIT(E) and remit the matter back to him for deciding the issue of granting registration afresh in accordance with law. Alternatively, CIT(E) may also examine eligibility of the assessee for registration under the fourth limb of charitable purpose, i.e., advancement of general public utility in accordance with law, if raised so by the assessee. It is needless to mention that the assessee shall be afforded adequate opportunity of being heard. The grounds raised by the assessee are accordingly allowed for the statistical purposes. Appeal of the assessee is allowed for statistical purposes.
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