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2020 (4) TMI 539 - AT - Income TaxExemption u/s 11 - denial of registration u/s 12AA - it is not possible to ascertain the nature of objects for which the trust has been created and whether the same are charitable u/s. 2(15) or not and also its genuineness - HELD THAT:- As relying on BABU RAM EDUCATION SOCIETY [2017 (12) TMI 867 - ALLAHABAD HIGH COURT] we are inclined to remit this issue back to the file of CIT(E) to consider the information available on record to conclude whether the trust’s objectives and activities are genuine and falling within the ambit of charitable with the information available on record. CIT(E) has to verify the trust deed and the objects vis-à-vis the genuineness of the activities by enquiring about the facilities, if required verify the financials only to establish whether the activities are genuine. He is not expected to wear the shoes of AO. Therefore, in case of necessity, further relevant information may be called from the assessee and proper opportunity of being heard to the assessee may be granted. Accordingly, grounds raised by the assessee are allowed for statistical purposes.
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