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2015 (2) TMI 495 - AT - Income TaxRegistration under S.12AA denied - Held that:- Under Section 12AA were confined to satisfy himself about the genuineness of the activities of the trust as well as nature of its object being charitable, the action of the learned D.I.T(Exemption) in refusing to grant registration to the assessee trust on the ground of violation of the provisions of Section 13(1)(b) was not justified especially when he had not doubted either the genuineness of the activities of the assessee trust or the nature of its object being charitable. In that view of the matter, we set aside his impugned order and direct that registration applied for by the assessee trust under Section 12AA be granted to it. - Decided in favour of assessee.
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