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2005 (11) TMI 40 - HC - Income TaxCharitable Purposes - Donation – renewal of registration of society- petitioner submitted an application and applied before the Commissioner of Income-tax, Meerut, for registration under section 80G r.w.r. 11AA of the Income-tax Rules, having complied with requisite terms and conditions for such registration under section 12AA - we have no doubt, purchase of land is not an activity which may be held beyond the scope of the aforequoted clauses (d) and (m) which are part of aims and objects of the society. It is, therefore, not possible to conclude that the petitioner by purchasing agricultural land indulged in an activity which is beyond "aims and objects" of the society - Commissioner of Income-tax, Meerut, has erred in law and committed manifest error apparent on the record in concluding that the conditions laid down in section 80G(5), rule 11AA of the Income-tax Rules, were not fulfilled and to thereby rejecting the application for renewal of registration of the society u/s 80G(5)(iv)
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