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2020 (5) TMI 88 - AT - Income TaxExemption u/s 11 - rejecting the registration of the assessee under section 12AA - as per CIT-E Society is not carrying out any Charitable activities - HELD THAT:- Hon’ble allowable High Court in the case of Hardyal Charitable and Educational trust [2013 (3) TMI 377 - ALLAHABAD HIGH COURT]after analyzing various judicial precedents on the issue in dispute held that registration under section 12AA cannot be refused on the ground that trust has not commenced the charitable or religious activity. Question of exemption of the application of the income received by way of the donation being a separate issue might be examined in assessment proceeding of relevant years. In the instant case the assessee is claiming that it was in the process of establishing educational institution for commencing its charitable activity and thus activity not being commenced, and therefore, the Learned CIT was not required to examine the said activities and reject the registration. But the registration of the assessee society before the register of society shows that the society was resisted prior to financial year 2009. The assessee has not provided any detail of the activities for the period from its establishment till the date for applying registration. In our opinion, the assessee is required to provide all details regarding Constitution of its members, funds received and utilized towards charitable activities et cetera detail since inception of the society. Since all the details have not been examined by the Learned CIT, we set aside the order of the Learned CIT with the direction to decide a fresh on verification of the objects and genuineness of the activities - Appeal of the assessee is allowed for statistical purposes.
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