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2018 (3) TMI 132 - AT - Income TaxGrant of registration u/s 12AA and u/s 80G(5)(vi) rejected - Held that:- As stated by the assessee before us that at the time of filling applications, the Assessee annexed the following documents with duly filled Form No. l0A and Form No. 10G: (i) Complete sets of Audited Balance Sheet and Audit Report for the Assessment Years 2012-13,2011-12 and 2010-11; (ii) Memorandum of Association and Rules & Regulations of the trust;(iii) Certificate of Registration of Societies; and (iv) List of Governing Body Members. Taking note of the fact that ultimately the eligibility of the assessee for registration u/s 12AA of the Act and approval u/s 80G(5)(vi) of the Act has to be decided on merits rather than on the basis of default by the assessee, we are of the view that the impugned orders of the CIT should be set aside and the issue with regard to the grant of registration u/s 12AA of the Act and the approval u/s 80G(5)(vi) of the Act should be directed to be considered afresh by CIT - Decided in favour of assessee for statistical purposes
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