2018 (10) TMI 438

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..... Appeal filed under Section 260-A of the Income Tax Act, 1961, the appellant Income Tax Department, has challenged the order dated 24.05.2017 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in ITA No.336/Jodh/2016. As per facts of the case, the respondent/assessee filed an application for approval under Section 12AA in Form No.10A of the Income Tax Act on 29.03.2016. The C.I.T. (E .....

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..... the benefits also extends to other associations, women, children, old persons, education and social health and other objects in the interests of public at large. It was thus wrong and incorrect to say that benefits extended only to the members and their business establishment. The learned ITAT held that C.I.T. (E) was not justified in rejecting registration under Section 12AA of the Income Tax Ac .....

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..... of the applicant are for the benefit of a limited group of person then it is not a charitable organization. In our opinion, upon perusal of the objects incorporated in the order it cannot be said that any error has been committed by the learned I.T.A.T. in allowing the appeal filed by the respondent/assessee because it is evident from the objects that few objects are meant for the benefit of the .....

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