Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 1211 - ITAT AMRITSARExemption u/s 11 - denial of registration to applicant u/s 12AA - as argued such trust is engaged in activities, which are within the meaning of Charitable purpose”, as defined u/s 2(15) - HELD THAT:- We find that the said payment was related to the charitable activities of the trust. For registration u/s 12AA it is clearly stipulating that the CIT(E) shall satisfy himself about the objects and the genuineness of its activities. The assessee made the payments in relation to charitable activities of trust. The ld. DR had not made any strong objection related to submission of the assessee and the evidence which are filed before the bench. We set aside the order of the ld. CIT(E) and direct to allow the registration of the assessee. Appeal of assessee allowed.
|