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2021 (4) TMI 731 - AT - Income TaxRejection of grant of registration under section 12AA - charitable activity u/s 2(15) - HELD THAT:- CIT(Exemption) should examine whether the objects of the Trust or Institution are charitable in nature or not and as to whether the activities of the Trust/Institution are in consonance with these objects. We find that the objects of the Society are charitable in nature. We also find that the activities of the Society are in accordance with the objects. The findings of Assessing Officers all dated 28. 03. 2015 for assessment years 2009- 10, 2010 - 11 & 2011- 12 are similar to the findings of Assessing Officer for Assessment Year 2012- 13 and these findings of the Assessing Officers support the fact that the objects of the assessee is charitable in nature and its activities are in accordance with the objects of the Society. Thus we direct the ld. CIT(Exemption) to grant registration to the assessee under section 12AA of the Act. - Decided in favour of assessee.
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