Shri Dhar Sabha Vs CIT – Exemption) (ITAT Amritsar) ITA No. 53/ASR/2017 08/01/2020 FULL TEXT OF THE ITAT JUDGEMENT On account of difference of opinion between the Ld. Accountant Member and Ld. Judicial Member of the ITAT, Amritsar Bench, this matter has been referred to me by the Hon’ble President ITAT for consideration and disposal… Read More »
Fact that assessee society was formed only for benefit of Christians community definitely could form a ground for denial of its registration In as much as its income is liable to be excluded for consideration under sub section 11 and 12 where nothing had been brought on record to show that assessee-society had undertaken any… Read More »
Q : when registration under section 12A can be denied to school? Assessee-trust filed an application for registration under section 12A and claimed exemption on ground that school ran by it was imparting education and, therefore, trust was meant for charitable purpose . Commissioner made an enquiry and was of opinion that assessee intended to… Read More »
Registration under section 12A and 80G of Income Tax Act Both applications can be applied together or it can also be applied separately also. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration is must for applying application for registration u/s… Read More »