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2016 (11) TMI 390 - ITAT KOLKATARegistration to the assessee Trust under section 12AA and 80G - charitable activities - powers of CIT(A) - Held that:- The powers of ld. CIT with whom the application is filed, are limited to the aspect of examining that whether or not the objects of trust are charitable in nature and since the Trust was formed on 22.12.2014 and the application for registration was made on 07.04.2015 , though the activities commenced to some extent, there were less as such is not open for the ld. CIT to go into the quantitative aspect of the activities of the Trust. The carrying of charitable activity at the stage of commencement of institution is not relevant to decide that whether such trust/ institution is entitled for registration. So long the objects of the trust are charitable in nature, registration cannot be refused, if the trust is genuine. Therefore, we find no material on record to justify the action of the CIT vide which the assessee trust has been refused for grant of registration. - See Dharma Sansthapak Sangh (Niyas). Versus Commissioner Of Income-Tax.[2008 (8) TMI 393 - ITAT DELHI-A ] - Decided in favour of assessee
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