Case Law Details
Case Name : Vidyadayani Shiksha Samiti Vs. CIT (Exemptions) (ITAT Delhi)
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Vidyadayani Shiksha Samiti Vs. CIT (Exemptions) (ITAT Delhi)
Coming to the powers of the Commissioner as to whether while granting registration under section 12A he is required to examine the books of account etc. or he is only to satisfy himself regarding the objects of the trust and genuineness of the activities of the trust, we find various courts have held that while granting registration under section 12A the learned Commissioner is required to see only the objects of the assessee trust/society and not to examine the application of income.
He is not required to examine whether the income ...
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A good decision by Hon’able tribunal.