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2020 (5) TMI 591 - AT - Income TaxRegistration u/s 12AA - Trust exists solely for education and advancement of general public utility OR for profit - CIT(Exemption) rejected the registration merely on the ground of non furnishing of documents/information by the assessee to study the bona-fides of the objects of the assessee's Trust - HELD THAT:- Finding recorded by the Ld. CIT(Exemption) that the registration cannot be granted for the assessee as it is involved in imparting the training to the employees of the state govt, is incorrect and contrary to the law. For this purposes, we may rely upon the decision of CIT Vs. Andhra Pradesh Police Welfare Society [1983 (3) TMI 19 - ANDHRA PRADESH HIGH COURT] and Water and land Management Training Research Institute [2015 (6) TMI 248 - ITAT HYDERABAD] and DIT Vs. National Safely Counsel [2015 (6) TMI 248 - ITAT HYDERABAD]. Object of general public utility is wider and larger object which encompasses the object like imparting the training to the Govt employees working in various Department and Revenue. The Govt. Employees working with state govt. belongs to various state of the society and they are not restricted to one religion, caste or creed. If there is an improvement in their workmanship and the managerial skill then it will indirectly benefit the public and also to the Government. We are of the opinion that the assessee is entitled to get relief claimed before us and accordingly, we direct the Ld. CIT(Exemption) to issue the registration certificate from the date of application u/s.12AA of the Act. Thus, the grounds raised by the assessee in this appeal are allowed.
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