CIT v. Lucknow Educational And Social Welfare Society

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The Tax Publishers2012 TaxPub(DT) 0672 (All-HC) : (2012) 340 ITR 0086 INCOME TAX ACT, 1961 --Charitable trust--Registration under section 12AARefusal for registration--The assessee applied for registration under section 12AA which was refused by the revenue on the ground that the activities of the assessee trust were only for commercial purposes and to gain personal profit. Further the assessee-society was asked to furnish registration proof of it as well as 'Smriti Patra' and 'Niyamawali', but assessee failed to furnish its 'Smriti Patra' and 'Niyamawali'. *Held:* Revenue satisfied that the assessee was running an institution, which was a genuine activity and that the object for which the society was formed was charitable had been given in the 'Smriti Patra'. Therefore, assessee satisfied the conditions for registration under section 12AA was granted it. Income Tax Act, 1961 Section 12AA IN THE ALLAHABAD HIGH COURT FERDINO INACIO REBELLO C. J. & DR. SATISH CHANDRA J. CIT v. Lucknow Educational and Social Welfare Society ITA No. 190 of 2005 14 February, 2011 Appellant by : D. D. Chopra Respondent by : N. Mathur JUDGMENT This appeal was admitted on the following questions: '1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally correct in giving directions to the Commissioner of Income-tax-II, Lucknow, to grant registration to the society under section 12AA of the Income Tax Act, 1961 ? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2012 TaxPub(DT) 0672 (All-HC) : (2012) 340 ITR 0086

INCOME TAX ACT, 1961

--Charitable trust--Registration under section 12AARefusal for registration--The assessee applied for registration under section 12AA which was refused by the revenue on the ground that the activities of the assessee trust were only for commercial purposes and to gain personal profit. Further the assessee-society was asked to furnish registration proof of it as well as 'Smriti Patra' and 'Niyamawali', but assessee failed to furnish its 'Smriti Patra' and 'Niyamawali'. Held: Revenue satisfied that the assessee was running an institution, which was a genuine activity and that the object for which the society was formed was charitable had been given in the 'Smriti Patra'. Therefore, assessee satisfied the conditions for registration under section 12AA was granted it.

Income Tax Act, 1961 Section 12AA

IN THE ALLAHABAD HIGH COURT

FERDINO INACIO REBELLO C. J. & DR. SATISH CHANDRA J.

CIT v. Lucknow Educational and Social Welfare Society

ITA No. 190 of 2005

14 February, 2011

Appellant by : D. D. Chopra

Respondent by : N. Mathur

JUDGMENT

This appeal was admitted on the following questions:

'1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally correct in giving directions to the Commissioner of Income-tax-II, Lucknow, to grant registration to the society under section 12AA of the Income Tax Act, 1961 ?