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2020 (2) TMI 319 - AT - Income TaxExemption u/s 11 - Entitled for registration u/s 12A/12AA - HELD THAT:- The first aspect of grant of registration under section 12A/12AA of the Act is that the object of the assessee society should be charitable in nature. The assessee was engaged in imparting education and the objects were of charitable in nature which has been accepted by the Hon’ble High Court. As far as the genuineness of the activities of the assessee society were concerned, the assessee had filed on record the audited accounts for different assessment years alongwith the assessment orders for the respective years and no adverse comments have been made against any of the assessee society, which are listed before us. We hold that where the activities undertaken by the assessee in the field of education were genuine, the assessee were entitled to the claim of registration under section 12A/12AA. Accordingly, we hold so and direct the Commissioner, Moradabad to grant registration to the assessee from the date of the application moved by the assessee. Hence the claim of the assessee stands allowed.
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