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Registration U/s. 12AA cannot be denied if trust activities are genuine and in consonance with objects of trust or institution
Case Law Details
- Case Name
- Chokhraj Tulasyan Sarswati Vidya Mandir Inter College Vs. CIT (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A.
- Courts
- All ITAT, ITAT Lucknow
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Chokhraj Tulasyan Sarswati Vidya Mandir Inter College Vs. CIT (ITAT Lucknow)
This is an appeal filed by the assessee against the order of CIT (Exemptions) passed u/s 12AA of the Act.
2. At the outset, Learned A. R. submitted that assessee is a non profit association registered under the Societies Registration Act, 1860 for carrying out charitable activities. The assessee had applied for registration u/s 12AA which the CIT (Exemptions) has refused. Learned A. R. submitted that at the time of registration u/s 12AA the only aspect which CIT (Exemptions) is expected to examine is object of the ass...
