9911796707
TMI Blog2010 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... d a clause regarding running any kind of business house for the betterment of the society - assessee submitted that the offending clause has been omitted on September 17, 2009 and intimation to this effect has been given to the Registrar of Societies - The society has never conducted any business in pursuance of the aforesaid object - Accordingly, directed to grant registration with effect from Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut appreciating that the society was granted exemption from income from the assessment year 2000-01. It is mentioned that the society exists solely for charitable educational purpose and no other business was ever conducted or is proposed to be conducted for profit. The facts of the case are that the assessee made an application as aforesaid on March 26, 2009. The learned Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objects of the society. The learned Commissioner mentioned that the application has been made for its registration with effect from April 1, 2008. In the financial year 2008-09, the aforesaid clause remained in operation. Therefore, the society cannot be treated to be existing solely for charitable purposes. Accordingly, the registration was refused. Before us, learned counsel for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the registration should have been granted at least with effect from April 1, 2009. The learned Departmental representative could not place any argument on record to meet this submission of the assessee. We have considered the facts of the case and the submissions made before us. It is seen that the offending dause has been removed from the objects with effect from September 17, 2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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