Case Law Details
Bhartiya Kisan Sangh Sewa Niketan Vs. CIT (ITAT Delhi)
Though assessee society essentially involved in upliftment of farmers by way of providing them various facilities and protecting their interests at the national level, however, necessary details were very much submitted vide submission in response to query of CIT(E).
At the stage of granting registration under section 12A the learned Commissioner (Exemptions) has required to see the objects of society and not required to examine on the application of income which will have to be undertaken by the assessing officer (AO) on a year to year basis after assessee files return of income claiming exemption under section 11. This position is now well settled by several authoritative pronouncements on the subject. On the facts of present case there cannot be even an iota of doubt that the objectives of assessee society are charitable in nature being an objective of general public utility within the meaning of section 2(15) of the Act as detailed herein above.
Keeping in view of the facts and circumstances of the case as explained above and respectfully following the legal position as discussed above, we are of the considered opinion that the assessee is entitled for registration under section 12A of the Act.
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