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2021 (8) TMI 1218 - AT - Income TaxExemption u/s 11 - registration u/s 12A denied - proof of charitable activity u/s 2(15) - Commissioner satisfaction to charitable nature of object of assessee society - HELD THAT:- As decided in the case of Ananda Social and Educational Trust [2020 (2) TMI 1293 - SUPREME COURT] has elaborated that the Commissioner is bound to satisfy himself that the object of the Trust are genuine and that its activities are in furtherance of the objects of the Trust and has further held that the term 'activities' in the provision includes proposed activities also - Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to carry on are genuine in the sense that they are in line with the objects of the trust CIT (Exemptions) had no objection to the objects of the assessee which necessarily are charitable in nature and regarding the transactions in the bank account, the same are explainable and these documents were available with her - we are satisfied that the activities of the assessee are genuine and therefore, we direct the CIT (Exemptions) to grant registration u/s 12A of the Act forthwith. - Decided in favour of assessee.
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