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2020 (6) TMI 631 - AT - Income TaxRegistration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine? - HELD THAT:- CIT(E) has not disputed the charitable nature of the activity of the assessee but the registration has been rejected mainly due to non-genuineness of the activity of the assessee concluded on the basis of non-submission of evidence by the assessee. Before us, the Ld. Counsel has accepted that various activities have been carried out by the assessee in furtherance of its objects till date. As already held that the ratio in the case of Baburam Education Society [2017 (12) TMI 867 - ALLAHABAD HIGH COURT] is not applicable over the facts of the assessee and it is imperative to examine the genuineness of the activities of the assessee duly supported with the evidences. The genuineness of the activities would mean that the activities are not bogus or artificial or camouflaged by some means and whether the activities are in accordance with the object of the institution - we feel it appropriate to restore the matter of registration under section 12AA of the Act back to the Ld. CIT(E) for examining the genuineness of the activities with the direction to the assessee to submit the necessary details of the activities carried out supported by the evidences. The appeal of the assessee against rejection of registration is accordingly allowed for statistical purposes. The matter of approval u/s 80G of the Act is an action consequent to the registration, therefore, the appeal filed against rejection of approval u/s 80G is also restored to Ld. CIT(E ) for deciding afresh. Appeals of the assessee are allowed for statistical purposes.
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