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SANJAY K. AGRAWAL, AMITENDRA KISHORE PRASAD
Commissioner of Income Tax (Exemption), Madhya Pradesh – Appellant
Versus
Association of Physicians – Respondent
ORDER :
Sanjay K. Agrawal, J.
1. This tax appeal preferred under Section 260A of the Income Tax, 1961 (for short, ‘the IT Act’) was admitted for hearing on 15-3-2023 by formulating the following substantial question of law:
2. The Association of Physicians, Branch: Durg-Bhilai i.e. the respondent herein has filed an application for registration under Section 12AA(1)(b)(i) of the IT Act in appropriate form before the competent authority and the said application was rejected by the Commissioner of Income Tax (Exemption) by order dated 28-9-2015 holding that the case of the Association of Physicians is not covered by the provisions contained in Section 12AA(1)(b)(i) of the IT Act. Feeling dissatisfied with the order of the Commissioner of Income Tax (Exemption) dated 28-9-2015, the respondent herein preferre
The Commissioner of Income Tax cannot assess the genuineness of a trust's activities against its books of accounts at the registration stage under Section 12AA of the Income Tax Act.
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.
Registration under Section 12AA cannot be denied solely for not commencing activities if the trust's objectives are charitable.
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