Section 12AA Registration granted as primary object is advancement of general public utility

District Bar Association Vs CIT Exemptions (ITAT Chandigarh)

ITAT Chandigarh held that registration u/s 12AA of the Income Tax Act granted as the primary objects of the assessee society are aimed at the advancement of the object of general public utility within the meaning of section 2(15) of Income Tax Act.

Facts- The assessee, the District Bar Association, filed the application for registration in Form No. 10 seeking registration under section 12A of the Income Tax Act. However, the Ld. CIT(E) obser

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