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2020 (12) TMI 1027 - AT - Income TaxDenial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - HELD THAT:- Admittedly, the appellant-trust is a registered trust. As per the registration deed, the property of the trust was donated by one goswami Shri Parshotam Lal Ji s/o. goswami Shri Damodar Lal ji for establishment of Shri Goverdhannath Ji temple and for doing other religious and charitable activities. One of the objects is to impart education to the students without any discrimination of caste or religion; to give scholarship and help to needy students for higher education etc. Apart from that, objects of organizing medical camps, blood donations are also part of the objects as per bye laws of the trust. The trust also holds the activity of 'bhandara (free food) to all. As per the provisions of section 11 read with section 12A of the Income Tax Act, 1961, the registration can be granted to the charitable or religious trust or institution. A perusal of the order of the Ld. CIT(E) shows that the Ld. CIT(E) has declined registration mainly on the ground that the appellant trust is pre-dominantly doing the religious activities and that the same do not partake the character of charitable activity. However, as per the relevant provisions of section 11 read with sections12A & 12AA of the Act, the registration can be granted to charitable or religious institution. Under the circumstances, there is no bar in granting registration to a religious institution under the relevant provisions. Moreover, as per the objects of the trust, the trust is also involved in charitable activities as noted above. The appeal of the appellant trust is allowed and the Ld. CIT (E) is directed to register the appellant-trust u/s. 12A/12AA of the Income Tax Act. - Decided in favour of assessee.
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