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2021 (7) TMI 352 - HC - Income TaxExemption u/s 11 - entitled for registration u/s.12AA - Whether Tribunal was right in holding that the assessee trust is entitled for registration u/s.12AA as public charitable trust? - HELD THAT:- The Tribunal has rightly observed that there is no trust called “Public Religious Trust” and there can only be a “Public Charitable Trust”, therefore, the order passed by the DITE on 06.09.2012 granting registration to the Trust as “Public Religious Trust” is erroneous and the same should be modified as “Public Charitable Trust”. The reasoning given by the Income Tax Appellate Tribunal is just and proper. We do not find any ground much less any substantial question of law to interfere with the order passed by the Income Tax Appellate Tribunal. - Decided against revenue.
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