Case Law Details
J.K. Council for Social Welfare And Information Technology Vs CIT (Exemption) (ITAT Amritsar)
Brief fact of the case is that the assessee-society had submitted an application for registration u/s 12A of the Act. The primary object of the assessee is that running and maintaining institutions in rural area, and enhance the poor marginalised youth to promote evening school, employable skill to the privileged class of people. But the application for registration was rejected by the ld. CIT(E).
In the order, the assessee has taken the registration in MSME in Government of India and the work was to develop the skill to the specific people. The revenue has relied on the order the Hon’ble Apex court in the case of Sole Trustee Lok Shikshana Trust vs. CIT’, 101 ITR 234 (SC). The observation of the ld. CIT(E) is that the activity of the assessee is not coming under the purview section 2(15) relied to education under the charitable activities. During the hearing before the ld. CIT(E), the assessee had filed different submission. But only the development of the skill is not the purpose to fulfilling to section 2(15) to ascertain the objects of the assessee. We find no infirmity in the order of the ld. CIT(E). Accordingly, the appeal of the assessee is dismissed.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
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