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CIT Cannot Deny Registration of Trust U/S 12AA without Examining Activities & Objects of Trust
Case Law Details
- Case Name
- Mallikarjun School Society Vs Commissioner of Income Tax, Uttarakhand (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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BRIEF FACTS OF THE CASE AND QUESTION OF LAW
Brief Facts:
This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax, Haldwani (Camp at Dehradun) dated 23.7.2014 passed u/s. 12AA(1)(b)(i) of the I.T. Act, 1961 and raised the following ground. The assessee-society made an Application for registration under section 12AA of the I.T. Act, 1961 (hereinafter called “the Act”) on 13.1.2014. The Ld. CIT, Haldwani, examined the contents of the Application and after providing the opportunity of hearing to the assessee has rejected the Application by passing this ...
