Case Law Details
CIT Vs Shekhawati Public School Samiti (Rajasthan High Court)
It has been categorically recorded by the Tribunal that the CIT(E) has to satisfy two conditions while granting registration under section 12AA of the Act. Firstly, whether the objects of the assessee are charitable in nature and thus, the activities are genuine. It cannot be concluded on the basis that the assessee has not filed its income tax returns in earlier years that the activities of the assessee are not genuine. It has been further recorded that section 13 of the Act comes into play at the time of granting exemption under section 11 of the Act and not at the time of granting registration under section 12AA of the Act. No adverse remarks have been recorded by the CIT(E) with regard to the objects contained in the memorandum of the assessee-trust to come to the conclusion that its activities are not genuine. Thus, it has been rightly directed by the Tribunal to the CIT(E) to grant registration under section 12AA of the Act.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has allowed the appeal of the assessee society.
2. Counsel for the appellant has framed following substantial questions of law :–
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