Case Law Details
Mariam Education Society Vs CIT (ITAT Delhi)
In the given case the appeal is filed by the assessee society because their application for registration under section 12AA is rejected by the CIT with the reason that the society is a commercial entity engaged in providing medical services on commercial lines and levying huge fee for the same, without any act of charity.
ITAT find that in the instant case the assessee is claiming that it was in the process of establishing educational institution for commencing its charitable activity and thus activity not being commenced, and therefore, the Learned CIT was not required to examine the said activities and reject the registration. Hence, ITAT set aside the order of the Learned CIT with the direction to decide a fresh on verification of the objects and genuineness of the activities in accordance with the law in the light of the documents which the assessee is required to submit before him.
The grounds raised by the assessee are accordingly allowed for statistical purposes.
FULL TEXT OF THE ITAT JUDGEMENT
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