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2018 (8) TMI 1197 - ITAT DELHIDenying registration u/s 12AA - charitable activity - establishment of school in a building on permanent basis - Held that:- at the time of processing application for registration under section 12AA of the Act, Ld. CIT is not expected to go in to details, and powers are limited only to examine as to whether or not objects of assessee are “charitable” in nature and examination regarding genuineness of the activities. In the event Ld. CIT do not have sufficient material to doubt genuineness of activities, registration under section 12AA of the Act, cannot be refused to assessee. Natter remanded back to CIT for reconsideration of application for registration under section 12AA of the Act as per law.
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