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| The Tax Publishers2020 TaxPub(DT) 0033 (Bang-Trib) INCOME TAX ACT, 1961
Section 12A
Even though assessee had shown certain photographs which were placed in the paper book, the same would not prove that assessee was engaged in educational activities or any other specific activities as claimed by it and no other material was placed on record to interfere with the order passed by CIT(E), therefore appeal of assessee was dismissed.
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Charitable Trust - Registration under section 12A - Object of assessee-society -
Assessee was engaged in providing training in various fields to various persons and objects also includes preservation of environment, Yoga, medical relief and relief of poor. CIT(E) had held that objects of assessee were in the nature of 'advancement of any other object of general public utility' and rejected the registration granted to assessee. Assessee submitted that CIT(A) had not given any reasons for categorizing the objects of assessee. Held: On a perusal of various objects mentioned in the trust deed, it could be said that assessee had included various type of objects in the object clause. Even though assessee had shown certain photographs which were placed in the paper book, the same would not prove that assessee was engaged in educational activities or any other specific activities as claimed by it. No other material was placed on record to interfere with the order passed by CIT(E). Thus, appeal of assessee was dismissed.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2019-20
IN THE ITAT, BANGALORE BENCH
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