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Object which seeks to promote or protect interest of a particular trade or industry is object of public utility

Case Law Details

Case Name
CEO Clubs India Vs Director of Income-tax (Exemption) (ITAT Mumbai)
Date of Judgement/Order
Only available for paid members
Courts
ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘C’ CEO Clubs India versus Director of Income-tax (Exemption) IT Appeal No. 3503 (Mum.) of 2011 May 16, 2012 ORDER N.V. Vasudevan, Judicial Member This is an appeal by the assessee against the order dated 9/3/2011 of DIT(E), Mumbai passed under section 12AA(1)(b)(ii) r.w.s. 12A of the Act. The concise grounds raised by the assessee read as follows: “I. The learned Director of Income-tax (Ex.) erred in refusing to register the Appellant u/s.12AA read with Sec.12A of the Income Tax Act on the ground that the Appellant has been formed with the main objec...
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