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2020 (2) TMI 581 - PUNJAB & HARYANA HIGH COURTExemption u/s 11 - grant of registration u/s 12AA - ITAT directed the CIT(E) to grant registration - income derived from the property held by the trust for charitable and religious purposes - HELD THAT:- Subject to the provisions of sections 60 to 63 of the Act, the income mentioned in it shall not be included in the total income of previous year. The section nowhere provides that the property should be owned by the trust. The requirement is “held for charitable purpose”. In the present case, the land though belonged to the government but the construction made on it was held under the trust and it is for the income from such property that application for registration under Section 12AA of the Act was moved. Section 12 of the Act gives a deeming fiction that voluntary contribution received by the trust created for charitable or religious purposes shall be deemed for the purpose of Section 11 of the Act to be income derived from the property held by the trust for charitable and religious purposes. In view of the above discussion, the objection that the property was not owned by the society cannot be sustained. In the present case, there is no dispute raised that the work of the society was for general public and the work done by it, including raising of the construction on the land that belonged to the Government was for community at large, for charitable and religious purposes. Further that from the record it is established that various functions were being organised by social organisations for blood donation, 'Akandh Path', conference, function for welfare of differently-abled persons and that use of community hall in the temple complex was not limited to any particular limb of the society but was utilised for social, charitable and religious organisations. The explanation of the society to the effect that the liability shown as on 31.3.2013 was discharged in the subsequent year was accepted. Needless to add at this stage that the said aspect can be looked into by the Assessing Officer at the time of framing of assessment and allowing exemption under Section 11 of the Act. No substantial question of law arises
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