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The Tax Publishers2009 TaxPub(DT) 1910 (Del-Trib) : (2010) 031 (II) ITCL 0462 : (2009) 126 TTJ 0407 : (2009) 031 DTR 0239 Reliable Educational Alliance Society v. CIT
INCOME TAX ACT, 1961
Charitable trust - Registration under section 12A -Charitable purpose -Education
Assessee, a society, was established for object of running educational institutions. CIT viewed that objects of assessee were general and not specific, thus, denied registration to assessee. Held: Objects of assessee-society were to provide help to deserving students; to establish libraries and reading rooms; to publish books; to arrange lectures; to establish hostels for students, working women and others; and to take over the management and control of any educational institution. Therefore, objects of assessee-society being furtherance of education which was a charitable purpose, hence, it would be entitled to registration under section 12A.
Income-tax Act, 1961, Section 12A
A.Y. : 2004-05 Decision: In favour of assessee.
Case Law Analysis :Dream Land Educational Trust v. CIT [2007] 109 TTJ (Asr.) 850
Reliable Educational Alliance Society v. CIT
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