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2020 (3) TMI 629 - AT - Income TaxExemption u/s 11 - charitable activity or not - running a crime investigating agency parallel to the investigative agencies of the state and central government. - rejecting the registration of the assessee trust under section 12AA - HELD THAT:- We find from the pages 3 to 24 of the paper book, which is a copy of the trust deed of the assessee trust, that it’s objects have been bifurcated in the nature of the education, relief to poors, medical relief, and object of general public utility. We are agreed with the finding of the Learned CIT(E) that above object cannot be called as charitable in nature. From other objects and activities, it appears that the assessee is running a crime investigating agency parallel to the investigative agencies of the state and central government. The Learned CIT(E) has also pointed out following inconsistencies or discrepancies in the accounts and the activities of the assessee - we do not find any merit in the grounds raised by the assessee and accordingly we uphold the rejection of applications under section 12AA and 80G of the Act. - Decided against assessee.
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