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2021 (10) TMI 677 - AT - Income TaxExemption u/s 11 - rejection of application made u/s. 12AA - genuineness of activities including the proposed activities - Whether charitable activities includes the proposed activities also? - CIT-A discussed the original trust deed and held that the irrevocability clause is not there - HELD THAT:- As assessee are charitable in nature and though assessee had undertaken small expenditures towards charitable activities but the fact remains that such activities are genuine activities when considered in the context of objects clause of the trust deed. Therefore, keeping in view the spirit of judgment of the Hon'ble Supreme Court in the case of Ananda Social & Educational Trust [2020 (2) TMI 1293 - SUPREME COURT] where yours lordships have held that activities includes proposed activities also. We hold that assessee’s activities are genuine when examined in relation of objects clause of the trust deed and therefore we direct the ld. CIT(E) to grant registration to the assessee forthwith - Decided in favour of assessee.
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