Holding conference at 5 star hotel cannot be grounds to deny registration u/s 12AA or 80G

ITAT DELHI Heart Care Management V/s. Director of Income-tax (E) IT Appeal Nos. 5241 and 5242 (Delhi) of 2011 Date of Pronouncement- May 31, 2012 ORDER R.P. Tolani, Judicial Member – These are two appeals by the assessee assailing refusal of registration u/s 12A and 80-G of the Income-tax Act. Common effective grounds in both the appeals are as under: “1.  The learned DIT has erred on facts and in law in refusing to grant registration u/s. 12AA to the appellant.  2.  The learned DIT has erred on facts and in law in failing to appreciate the noble objects of the ...