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2017 (12) TMI 1221 - AT - Income TaxSeeking registration u/s 12AA - proof of charitable activities - scope of the object clauses - well being of the Gujarati community - Held that:- The society is incorporated not only for the purpose of Gujarati Community, but also for other public charitable purposes which includes general public of Vijayawada and the society is also running school which is for public charitable purpose. The CIT rejected the registration considering only one of the objectives i.e. for well being of the Gujarati community. Gujarati community does not specify any specific caste or religion or sect i.e. all the communities, castes of the people speaking Gujarati residing in Vijayawada. In the instant case the Trust had large number of other objects for the benefit of general public apart from objects for benefit of a Guajarati community. Taking into consideration of other objects we hold that this is fit case for grating registration 12AA and the case is squarely covered by the case laws cited supra. Accordingly, we grant the registration u/s 12AA of I.T.Act to the society and allow the appeal of the assessee. Since we have allowed the appeal of the assessee and granted the Registration u/s12AA we consider it is not necessary to adjudicate alternate claim of the assessee. Accordingly we set aside the order of the Ld.CIT and grant registration to the society u/s 12AA of I.T.Act. - Decided in favour of assessee.
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