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2023 (9) TMI 744 - ITAT BANGALOREExemption u/s 11 - application for registration u/s. 12AB was rejected - mandation to obtain necessary approval as per section 11(1)(c) for the international projects/activities not adhered - HELD THAT:- We note that the assessee has been granted provisional registration and the assessee filed application in Form 10AB for regular registration which has been rejected by the CIT(E) stating that the assessee has not followed the provisions of section 11(1)(c) and not complied with the requirements of the provisions of the Act as well as failed to prove the genuineness of the activities of the trust. We have gone through the documents placed containing the photographs and summary of the activities of the trust within India as well as outside India as narrated. For the activities outside India, it is mandatory to obtain necessary approval as per section 11(1)(c) of the Act which has not been complied by the assessee. Permission from the Board is mandatory as per section 11(1)(c) for the above international projects/activities. It is also not clear whether the MAVIM (2017-2018) project is national or international project. There is contradiction in the trust deed since the Preamble states that the income shall be applied for the stated objects of the Trust in India, whereas the object clause at sl. No. 4 allows work in India and other countries. We also note from the order of the CIT(E) that the assessee has not submitted documents to prove the genuineness of the charitable activities undertaken by it. We confirm the order of the ld. CIT(E). Decided against assessee.
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