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In cases where principle of mutuality applicable, registration u/s. 12AA cannot be cancelled simply by relying on first proviso to S. 2(15)
Case Law Details
- Case Name
- Bombay Presidency Golf Club Ltd. Vs Director of Income-tax (Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI
Bombay Presidency Golf Club Ltd.
V/s.
Director of Income-tax (Exemptions)
IT Appeal No. 319 (Mum.) of 2012
[Assessment Year 2009-10]
MAY 30, 2012
ORDER
Amit Shukla, Judicial Member
This appeal has been filed by the assessee against the order dated 08-12-2011 passed by the Director of Income Tax (Exemption), Mumbai u/s 12AA(3) cancelling the registration granted u/s 12AA.
2. The assessee is a Club which has been granted registration u/s 12AA with effect from 01-04-2001 on the following objects :
1. To provide a golf course at or near mazagaon sewri, reclamation in the city ...
