Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Short Notes

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (7) TMI 662

other activities have been carried out is contrary to the material placed before us. As per the material placed, the assessee society has also conducted health camps. Further, it is submitted that the training programme conducted by the assessee is under Skill India scheme of the Central Government of India. CIT (Exemption) has not doubted the genuineness of the activities but he rejected the application merely on the basis that the courses so provided by the assessee society are not recognized by the Government. This reasoning of the Ld. CIT (Exemption) is not in accordance with the provisions of law. As per section 12AA, Ld. Principal CIT or CIT on receipt of an application for registration of a Trust or Institution would call for such do .....

X X X X X X X

Full Text of the Document

X X X X X X X

U/s 12AA of the Income Tax Act, 1961, which is without any basis and verification. 2. The facts in brief are that the assessee applied for registration u/s 12AA of the Income Tax Act, 1961 (hereinafter called as the Act ) in Form No.10A on 28.4.2014. The application was rejected on the basis that the assessee does not fulfill the requirement of law as mandated u/s 12AA of the Act. Aggrieved by this, the assessee is in present appeal. 3. The Ld. Counsel for the assessee vehemently argued that the order of the Ld. CIT(Exemption) in rejecting application is patently erroneous. The assessee had given a note on activities. Ld. Counsel contended that at the stage of consideration for registration, it has to be seen whether the activities are cha .....

X X X X X X X

Full Text of the Document

X X X X X X X

as under: i. The society is running a vocational training centre where computer education, stitching, embroidery, beautician courses are conducted. These courses are not recognised/affiliated with any central government/state government agencies. ii. To conduct these course, the society is getting grant from GAIL Company CSR fund. Major expense claimed in the year ending 31.3.2018, gr4ant received is 32.40 lacs out of which salary paid to staff and directors amount to ₹ 25.50 lacs. The society is not having appointment letters regarding these employees to justify the salary/expenses. iii. The company GAIL which is giving grant out of CSR fund, have already been claiming the grant given to society as expense. Besides these receipt, th .....

X X X X X X X

Full Text of the Document

X X X X X X X

We find that the above observation of the Ld. CIT(Exemption) that no other activities have been carried out is contrary to the material placed before us. As per the material placed, the assessee society has also conducted health camps. Further, it is submitted that the training programme conducted by the assessee is under Skill India scheme of the Central Government of India. We find that the Ld. CIT (Exemption) has not doubted the genuineness of the activities but he rejected the application merely on the basis that the courses so provided by the assessee society are not recognized by the Government. This reasoning of the Ld. CIT (Exemption) is not in accordance with the provisions of law. As per section 12AA of the Act, Ld. Principal CIT .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||