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No Section 12A registration denial if objects were charitable & activities were genuine
Case Law Details
- Case Name
- Shri Dhar Sabha Vs CIT - Exemption) (ITAT Amritsar)
- Appeal Number
- Only available for paid members
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- All ITAT, ITAT Amritsar
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Shri Dhar Sabha Vs CIT – Exemption) (ITAT Amritsar)
Conclusion: Registration under section 12A was allowable to assessee-society as the objects of the society was charitable in nature and activities were genuine; even if the control of the trust property was not vested in the public but was retained by the settlors and moreover, registration with the Registrar of Societies was not a precondition for granting registration u/s 12A.
Held: Assessee society had filed an application in Form No. 10A seeking registration under section 12A. The aims and objectives of the assessee were to develo...
