Grameen Initiative for Women vs. DIT (E) (ITAT Mumbai)– Hon’ble Bombay High Court – Nagpur Bench has held that there is no requirement under the Act that an institution constituted for advancement of any object of general public utility must be registered as a trust. Therefore, in the present case before us, mere because the assessee association is registered as company under sec. 25 of the Companies Act, that by itself cannot be a ground to refuse registration under sec. 12A/12AA of the Act. Thus, this ground of rejection of registration by the Commissioner of Income-tax, is also rejected. The only reason for which the registration was declined was on the ground that the assessee could not produce the certificate from the Charity Commissioner and that reason, as we have noted above, is not legally sustainable. In view of these discussions, and bearing in mind entirety of the case, we direct the learned Director to grant registration to the assesse appellant. The assesse succeeds in the appeal.
IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH, MUMBAI.
I.T.A No. 1937/ Mum/2009
I.T.A No. 1937/ Mum/2009
Grameen Initiative for Women Vs DIT (E)
O R D E R
Per Pramod Kumar:
1. The short issue that we are required to adjudicate in this appeal is whether or not the Director of Income Tax (Exemption) was justified in declining the registration under section 12A of the Income tax Act, 1961 to the assessee- appellant. The impugned order so declining the registration was passed on 27.1.2009.
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