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2020 (3) TMI 639 - HC - Income TaxExemption u/s 11 - registration under Section 12AA - activities of the trust whether they fall within any of the above clauses of charitable activities - HELD THAT:- This Court is of the opinion that under Section 12AA of the Act, the CIT(E) can only register or refuse the registration of the trust and it cannot direct registration of the trust under a particular category as it had done in the present case i.e. General Public Utility Trust. Tribunal has not held that the CIT(E) should have granted registration to the respondent-Trust without examining its objects and activities. Only the conditions imposed and the categorisation of the trust have been struck down. In the present case, the Tribunal has not replaced the satisfaction of the CIT(E) with its own satisfaction. This Court is in agreement with the Tribunal that it was not open to the CIT(E) to categorise the trust under any particular category. No substantial question of law.
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