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Registration U/s. 12AA can’t be denied merely because Few Objects of Society are meant for benefit of Members
Case Law Details
- Case Name
- Commissioner of Income Tax-Exemption, Vs. Vyapar Sangh Court Road, Hanumangarh Junction
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 21/03/2018
- Courts
- All High Courts, Rajasthan High Court
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CIT (E) Vs. Vyapar Sangh Court Road (Rajasthan High Court)
In this Income-tax 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), Jodhpur, after examining the aims and objects of the Society vide its order dated 12.08.20 16 observed that the activitie...
