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2020 (11) TMI 261 - AT - Income TaxExemption u/s 11 - grant of registration u/s 12AA - proof of charitable activities - HELD THAT:- CIT-E called for certain information in order to satisfy himself, that the activities of the trust are genuine or not. It appears that the appellant trust had failed to comply with the said notice, but from the perusal of the impugned order it is not clear that whether the CIT (Exemption) had granted reasonable opportunity of being heard since the impugned order mentioned only one date of hearing notice. In the case of Ananda Social and Educational Trust 2020 (2) TMI 1293 - SUPREME COURT] held that even in the absence of any activities a trust can be considered for registration u/s 12AA of the Act and the term ‘activities’ contemplated u/s 12AA includes ‘proposed activities’. At the time of grant of registration, the only issue to be examined by CIT (Exemption) is regarding the true nature of the objects of the trust i.e. whether the charitable in nature or not - matter requires remand to the ld. Commissioner of Income Tax (Exemption) to re-examine the issue of grant of registration u/s 12AA - Decided in favour of assessee statically.
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