2018 (10) TMI 438

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..... the objects incorporated in the order it cannot be said that any error has been committed by the learned I.T.A.T. in allowing the appeal filed by the respondent/assessee because it is evident from the objects that few objects are meant for the benefit of the members and their establishment but at the same time the benefits also extends to other associations, women, children, old persons, education .....

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..... ties of the respondent- Society cannot be held as charitable as the benefit of the society is sought to be given to the limited group of persons i.e. members and their business establishments only. Thus, the respondent-assessee is not entitled to have its registration under Section 12AA of the Act. Being aggrieved by and dissatisfied with aforesaid order dated 12.08.2016, the respondent/assesse .....

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..... Bissa, learned counsel for the appellants vehemently argued that the order of ITAT is not in consonance with law because it has been passed without application of mind, therefore, a substantial question of law emerges for consideration as to whether on the facts and circumstances of the case the learned ITAT was right in law in allowing the application under Section 12AA for registration. After .....

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