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2021 (9) TMI 127 - AT - Income TaxExemption u/s 11 - rejecting the application for registration u/s.12A as the Assessee has not yet commenced its charitable activities - Whether Society has to carry out charitable activities for entitling to exemption u/s 12AA? - HELD THAT:- As the society has given donation, but, the CIT(E) has not found the same as per section 2(15) - AR also could not produce any details before us to establish that the details of donation paid to the activities which are charitable in nature - As assessee requested that the matter may kindly be restored to the file of CIT(E) to demonstrate that the activities of the society are genuine as per the object clauses of the society. Considering all we remit the issue back to the file of CIT(E) with a direction to decide the issue after examining the details, which will be put-forth before him by the assessee regarding the charitable activities of the society and in accordance with law after providing reasonable opportunity of hearing to the assessee - Appeal of the assessee allowed for statistical purposes.
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