Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 419 - PUNJAB & HARYANA HIGH COURTGrant of registration u/s 12A - Objects of the society not examined – Running of school - Purpose charitable or not - Held that:- The main objects of the society as per its MOA are to provide advancement research and dissemination of education-literary, scientific and scholastic, to start, establish, run, manage and maintain schools with an object to provide sound pre-primary, primary, middle, secondary and higher education - Following the decision in Suchinta Educational Society Versus Commissioner of Income Tax-I [2014 (5) TMI 155 - PUNJAB & HARYANA HIGH COURT] - running of a school falls within the scope of activities for which registration can be granted u/s 12AA of the Act - The Society has been established to manage one of such schools - There cannot be any attempt of the assessee to evade tax liability, as Shishu Niketan Model School has been granted registration and availing the benefit of tax – Decided in favour of Assessee.
|