Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) ...

CIT(E) unjustly denied 12AA registration due to irrelevant gift deed clause, ignoring assessee's charitable activities.

March 26, 2020

Case Laws Income Tax AT

Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with law is concerned; we find that the above reason given by the ld.CIT(E) is not correct in rejecting the 12A registration to the assessee. CIT(E) not at all examined what the assessee‟s activities whether assessee actually carrying charitable activities are not. Without doing so, the ld. CIT(E) picked up an irrelevant clause in the gift deed and rejected 12A, CIT(A) is not correct.

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Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) ...

CIT(E) unjustly denied 12AA registration due to irrelevant gift deed clause, ignoring assessee's charitable activities.

March 26, 2020

Case Laws Income Tax AT

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