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2022 (4) TMI 964 - AT - Income TaxExemption u/s 11 - rejection of original application in Form 10A filed by the assessee on 02.03.2017 towards grant of registration under section 12AA - appellant is not entitled to exemption u/s 2(15) of the Act, holding that the activities carried on by it are not charitable in nature - HELD THAT:- As relying on decision of the Hon’ble Jurisdictional High Court in assessee’s own case [2020 (9) TMI 424 - MADRAS HIGH COURT] we direct the ld. CIT(E) to grant registration under section 12AA of the Act. Against the application in Form 10G dated 15.03.2018 seeking approval under section 80G(5)(vi) of the Act, the mandatory requirement of filing copy of the certificate of registration granted under section 12AA of the Act was not filed, the ld.CIT(E) rejected the said application of the assessee. In pursuance to the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case [2020 (9) TMI 424 - MADRAS HIGH COURT] the Tribunal has directed the ld. CIT(E) to grant registration under section 12AA of the Act hereinabove, we also direct the ld. CIT(E) to grant approval under section 80G(5)(vi) of the Act after filing of copy of the certificate of registration under section 12AA of the Act as may be granted. Appeal of assessee allowed.
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