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INCOME TAX APPELLATE TRIBUNAL (AMRITSAR BENCH)
DR. M. L. MEENA, ACM, SH. UDAYAN DAS GUPTA, JM
Aykai Academic and Research Trust – Appellant
Versus
CIT(Exemptions) Chandigarh – Respondent
| Table of Content |
|---|
| 1. application for trust registration and grounds for rejection. (Para 1 , 2 , 3 , 4) |
| 2. trust's activities aim for public charitable services through medical education. (Para 5 , 6) |
| 3. court discusses the definition of charitable purposes and previous rulings impacting the case. (Para 7 , 8 , 10) |
ORDER
Per: Udayan Das Gupta, JM:
This appeal has been filed by the assessee against the order of ld.
Commissioner of Income (Exemptions), Chandigarh, dated 21.03.2024, rejecting the application for registration filed by the appellant trust u/s 12AB of the Act 1961.
2. The grounds of appeal preferred by the assessee as contained in the memorandum of appeal in Form No. 36 are as follows:
“1. That order passed under section 12 AB of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Exemptions), Chandigarh is against law and facts on the file in as much as Learned CIT (Exemptions) was not justified to reject the application for registration u/s 12AB of the Act filed by the appellant.
2. That the Learned CIT(Exemptions) was not justified to hold that the activities performed by the Appellant Trust were not for general public utility and such activities do not fall un
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