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J. B. PARDIWALA, R. MAHADEVAN
Commissioner Of Income Tax Exemptions – Appellant
Versus
International Health Care Education And Research Institute – Respondent
| Table of Content |
|---|
| 1. eligibility for charitable trust registration (Para 2 , 4 , 5) |
| 2. tribunal reversed cit's decision (Para 6 , 7 , 8) |
| 3. call for relook of ananda social precedent (Para 9 , 10) |
| 4. need for genuine charitable activities (Para 11 , 12) |
| 5. registration does not guarantee exemption (Para 13 , 15 , 16) |
ORDER
1. Delay condoned.
2. This petition arises from the judgment and order passed by the High Court of Judicature for Rajasthan, Jaipur Bench, Jaipur dated 18th July, 2017 in DB Income tax Appeal No. 533 of 2009 by which the appeal filed by the Revenue came to be dismissed thereby affirming the judgment and order passed by the ITAT answering the question of law in favour of the assessee and against the revenue.
3. The short point that falls for our consideration in the present petition is relating to the true and correct interpretation of Section 12-AA of the INCOME TAX ACT , 1961 (for short the "Act 1961").
4. The respondent herein assessee claims to be a charitable trust engaged in activities like education, medical aid etc. It is not in dispute that the trust has been registered under the Indian Trusts, 1882 Act. However, for the purpose of claiming exemption under Sections
Registration under Section 12AA cannot be denied solely for not commencing activities if the trust's objectives are charitable.
A trust with both charitable and religious purposes is eligible for registration under Section 12AA of the Income Tax Act, 1961, provided it serves the public at large.
New charitable trusts eligible for S.12AB registration based on charitable objects and proposed activities; non-commencement alone not grounds for denial.
Section 13 inapplicable at registration stage u/s 12AB; limited to exemption at assessment. Grant based on charitable objects and genuine activities.
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