Charitable Trust Change in Composition of Society not Intimated to Registrar of SocietyWhether Affects Registration Under Income Tax Law

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The Tax Publishers Income Tax--Charitable Trust Change in Composition of Society not Intimated to Registrar of Society--Whether Affects Registration Under Income Tax Law Akhilesh Kumar Sah In Shri Dhar Sabha, Vaishno Devi, Katra vs. CIT (ITA No.53/ASR/2017) decided by ITAT Amritsar (Third Member) on 08.01.2020 the assessee filed an application in Form No. 10A seeking registration under Section 12A of the Act. One of the objection of the CIT(E) was that the dissolution clause was not there and no evidence had been filed regarding the acceptance of change in composition of the society by the Registrar of the Society. It was held that The only requirement for granting the registration is that the object of the society should be charitable in nature and its activities are genuine. Therefore merely on this basis that the registrar of the society had not informed about the change in the composition, cannot be a ground to refuse the registration under Section 12A of the Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Income Tax--Charitable Trust

Change in Composition of Society not Intimated to Registrar of Society--Whether Affects Registration Under Income Tax Law

Akhilesh Kumar Sah

In Shri Dhar Sabha, Vaishno Devi, Katra vs. CIT (ITA No.53/ASR/2017) decided by ITAT Amritsar (Third Member) on 08.01.2020 the assessee filed an application in Form No. 10A seeking registration under Section 12A of the Act. One of the objection of the CIT(E) was that the dissolution clause was not there and no evidence had been filed regarding the acceptance of change in composition of the society by the Registrar of the Society. It was held that The only requirement for granting the registration is that the object of the society should be charitable in nature and its activities are genuine. Therefore merely on this basis that the registrar of the society had not informed about the change in the composition, cannot be a ground to refuse the registration under Section 12A of the Act.