Case Law Details
Escorts Skill Development Vs CIT (Exemptions) (ITAT Delhi)
Merely because of the fact that the applicant company has been established to comply with the CSR obligations, the registration u/s 12AA of the Act cannot be denied, particularly when CSR activities are also charitable activities as defined under the Act.
FULL TEXT OF THE ITAT JUDGMENT
Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed off by way of composite order to avoid repetition of discussion.
2. The Appellant, Escorts Skill Development (hereinafter referred to as the ‘assessee/applicant’) by filing the present appeal sought to set aside the impugned orders both dated 29.12.2016 passed by the Commissioner of Income-tax (Exemptions), Chandigarh on the grounds inter alia that :-
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