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SANJAY K. AGRAWAL, AMITENDRA KISHORE PRASAD
Commissioner of Income Tax (Exemption), Bhopal (M. P. ) – Appellant
Versus
Kanyakubj Sabha – Respondent
ORDER :
Sanjay K. Agrawal, J.
1.Heard on admission of the appeal and also on the formulation of substantial question of law.
2.The present is a Revenue’s appeal filed under Section 260-A of the Income Tax Act, 1961 (hereinafter shall be referred to as, ‘Act of 1961’) assailing the Order dated 21.9.2022 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (hereinafter shall be referred to as, ‘ITAT’) in ITA No.16/RPR/2019.
3.A brief overview of the case is that the Assessee Society i.e. Respondent herein had applied for its registration under Section 12AA of the Act of 1961 in Form No.10A before the Commissioner of Income Tax (Exemption), Bhopal (hereinafter shall be referred to as, ‘CIT(E)’). In order to verify the objectives and activities of the Society and to ascertain the fulfillment of the conditions mentioned under Section 12AA, the CIT(E) issued notice to the Assessee Society. The Assessee Society filed its Written Statement stating that the object of the Society is to work for the betterment of Kanya Kubj society and public at large as well and also submitted that the Society is duly registered before the Registrar of Societies, Durg and the main object of the Soci
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.
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.
Section 13's applicability is restricted to assessment stages, not registration, leading to the trust's re-evaluation.
Registration under Section 12AA cannot be denied solely for not commencing activities if the trust's objectives are charitable.
Section 13(1)(b) of Income Tax Act inapplicable to trusts created before 1961, even for specific communities; registration under Section 12AB must be granted.
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