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Resident welfare societies cannot be granted sec.12A registration
Case Law Details
- Case Name
- Madhavrao Scindia Enclave Resident Welfare Society Vs Commissioner of Income-tax, Gwalior (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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IN THE ITAT AGRA BENCH
Madhavrao Scindia Enclave Resident Welfare Society
V/s.
Commissioner of Income-tax, Gwalior
IT APPEAL NO. 176(AGRA) OF 2009
MAY 18, 2012
ORDER
A.L. Gehlot, Accountant Member
This is an appeal filed by the assessee against the order dated 30.03.2009 passed by the Ld. CIT, Gwalior on the following grounds :-
“1. On the facts & in the circumstances of the case the learned Commissioner of Income Tax erred in law & on facts in refusing registration u/s 12A(a) of the Income Tax Act to the appellant society. The order of the Commissioner of Income Tax, may kind...
The dispute is confined to the point whether or not a rwa qualifies for registration u/s 12A of the IT Act. As such, the discussion has followed a single track. In that, it has failed to address itself to a more crucial and fundamental point; that is, whether or not any such association, having regard to its objects, first of all, qualifies for registration as a ‘society’ under the Societies Registration Act itself.
According to a well-reasoned view, the answer can only be an emphatic, – ‘NO’. If so, the instant case clearly goes to demonstrate the truth underlying the proverb – missing the wood for the tree.
The related proposition may be found to have been discussed in numerous material made available in public domain. That is in the specific context of apartment buildings in Karnataka (Bangalore, etc.) requiring to be registered following the elaborate procedure as mandated under the applicable special State enactment, which, simplistically but blindly, as a matter of convenience, are known to have been / continue to be registered, wrongly so, under the patently inapplicable- Karnataka Societies Registration Act.
To know in detail, recommend to look up the viewpoints canvassed in the larger interests of the concerned public through the popular Blog, – praja.in/en/blog/m…
As in most of the States the enactment governing registration of societies is no different, the above referred points must be of equal relevance to all of them.