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ITAT Upholds Rejection of Section 12AA Registration for Failure to Prove Charitable Activities
Case Law Details
- Case Name
- Gurudwara Sahib Parbhandhan Committee Vs CIT (Exemptions) (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Amritsar
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Gurudwara Sahib Parbhandhan Committee Vs CIT (Exemptions) (ITAT Amritsar)
The assessee appealed against the order dated 18.09.2019 passed by the Commissioner of Income Tax (Exemptions), Chandigarh, rejecting its application for registration under Section 12AA of the Income-tax Act, 1961 for Assessment Year 2019-20. The assessee contended that the Commissioner had incorrectly observed that the Memorandum of Association (MOA) had not been furnished and had wrongly concluded that the trust’s aims and objects were restrictive. According to the assessee, its objects included the welfare of th...
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