2019 (2) TMI 648

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..... ejecting the claim made by the assessee for registration under Section 12AA on the ground that the activities of the assessee as contained in the Memorandum cannot be called as charitable in nature as defined under Section 2(15) of the Act. DIT in the order dated 30.09.2010 came to such a conclusion solely based on Clause xvi of the Rules and Regulations of the respondent and held that it spea .....

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..... llant : Mr.J.Narayanasamy For the Respondent : Mrs.Sree Lakshmivalli COMMON JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are filed under Section 260A of the Income Tax Act, 1961 (for short the Act ) against the order dated 12.01.2011 passed by the Income Tax Appellate Tribunal 'B' Bench in ITA Nos.1993 and 1994/Mds/2010 for the assessment year 2009-10. .....

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..... table in nature as defined under Section 2(15) of the Act. The DIT in the order dated 30.09.2010 came to such a conclusion solely based on Clause xvi of the Rules and Regulations of the respondent and held that it speaks about conducting programmes for raising funds or otherwise. The DIT observed that the term 'otherwise' is vague and cannot be called as charitable purpose. The Tribunal wh .....

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