TMI Blog2010 (8) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the society. - The Tribunal, after correctly appreciating the legal position, held that activities of the society were of general public utility under Section 2(15) of the Act. This, finding is not shown in any manner to be erroneous - 283 of 2010 (O&M) - - - Dated:- 27-8-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Aman Bansa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified in directing the Commissioner of Income Tax to allow registration when the requirements under Section 12AA(1)(a) were not complied with by the applicant before the CIT? iii) Whether the Hon'ble ITAT was right in restoring the matter of the condonation of delay to the file of the CIT when the applicant had made no such request before the CIT before his passing order under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration under Section 12AA of the Act, as a charitable society. The Commissioner of Income Tax rejected the application on the ground that the same was filed 18 years after its establishment and requisite audited accounts were not filed; the society was established for benefit of only a particular community; the society was earning profits and its objects included carrying on activity which may y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the society being only for a particular community, it was held that nonetheless the society was for object of general public utility under Section 2(15) of the Act under which the objects beneficial to a section of public were also covered. Reliance was placed on judgment of the Hon'ble Supreme Court in Ahmedabad Rana Caste Association v. CIT (1971) 82 ITR 704. It was further observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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