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2021 (9) TMI 579 - AT - Income TaxExemption u/s 11 - Rejection of application moved for registration u/s 12AA - Charitable activity u/s 2(15) - whether activities of the assessee society were oriented towards the achievement of its objects of alleviation of poverty and preservation of environment and its operations fall under the limb “advancement of other objects of general public utility” U/s 2(15)? - HELD THAT:- In the present case, it appears that the ld. CIT(E) while rejecting the application moved by the assessee for registration u/s 12AA of the Act held that there was no expense that has been shown by the assessee which could qualify as utilization for charitable purposes - he had not asked the explanation from the assessee that how and in what manner, its objects were not charitable in nature. On the contrary, the claim of the assessee was that its activities were charitable in nature and its operations fall under the limb “advancement of other objects of general public utility” as mentioned in Section 2(15) of the Act, the said contention of the assessee was not considered by the ld. CIT(E) in right perspective - Appeal of the assessee is allowed for statistical purposes.
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