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Registration u/s. 12AB cannot be rejected without examining incidental nature of receipts: Matter restored
Case Law Details
- Case Name
- Govardhan Eco Village Trust Vs CIT(Exemption)/ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Mumbai
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Govardhan Eco Village Trust Vs CIT(Exemption)/ITO (ITAT Mumbai)
ITAT Mumbai held that rejection of registration under section 12AB of the Income Tax Act treating receipts and income from sale of agro and Gaushala products as commercial without examining the receipts being incidental and ancillary is not justifiable. Accordingly, matter restored to file of CIT(E).
Facts- The present appeal has been preferred by the assessee. CIT(E) has erred in law and on facts in rejecting the Appellant’s application for renewal of registration under Section 12AB of the Income-tax Act, 1961, on the erro...
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