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2021 (9) TMI 1092 - AT - Income TaxExemption 11 - grant of registration under section 12AA rejected - charitable activity u/s 2(15) - per DIT assessee is only running hostel, which could not be construed as running an educational institution - HELD THAT:- As decided in SHREE AHMEDABAD LOHANA VIDYARTHI BHAVAN [2018 (7) TMI 1084 - ITAT AHMEDABAD] running a hostel is akin to a running educational institution which falls within the provision of section 2(15) of the Act - this activity is to be considered per se charitable as contemplated in section 2(15) of the Act. Therefore, the assessee is entitled for the registration under section 12AA - we reverse order of the ld.DIT(Exemption) and allow the application of the assessee for grant of registration under section 12AA - DIT is directed to issue registration certificate in favour of the assessee.
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