Case Law Details
CIT Vs Tuticorin Port Trust (Madras High Court)
High Court held that even if the assessee is engaged in the category of activity of ‘object of general public utility’, they are entitled for registration under Section 12A. Therefore, we are of the considered view that the assessee can claim registration under Section 12A by categorising the activity of the assessee as ‘object of general public utility’.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Challenging the order passed in I.T.A.No.238/Mds/2008 on the file of the Income Tax Appellate Tribunal, Madras, Bench “B” Chennai, the Department has filed the above appeal.
2.It is the case of the assessee that they filed an application for registration under Section 12AA of the Income Tax Act, 1961 on 02.04.2007 claiming it as a Charitable Institution on the ground that the object and service rendered by the assessee are in the nature of general public utility. The Commissioner of Income Tax rejected the application on 22.10.2007 on the ground that the assessee is not involved in any charitable activity to qualify for registration under Section 12AA of the Income Tax. Aggrieved over the same, the assessee preferred an appeal before the Income Tax Appellate Tribunal and the Tribunal held that all the requisite conditions are satisfied and directed the Commissioner to grant registration under Section 12AA to the assessee following the decision of the Gujarat High Court and allowed the assessee’s appeal. Aggrieved over the order passed by the Tribunal, the Department has filed the above appeal.
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