INCOME TAX ACT, 1961

Section 12A

Charitable trust - Registration under section 12A - Rejection of application on the ground that no material provided to throw light upon activities carried out by assessee -

CIT rejected application of assessee-trust for registration under section 12A, observing that assessee merely submitted a copy of MOA and no material was provided that could throw light on the activities, if any, carried out by the assessee, as claimed in the trust deed. It was submitted on behalf of the assessee that the trust was established for education and training of nursing staff. It was further submitted that the assessee furnished copy of balance sheet, details of tuition fees received, bank statement, details of students in Mission Nursing School and the copies of receipt books. Therefore, the CIT was not justified in holding that no material was provided that could throw some light upon the activities carried out by the assessee. Held: Assessee furnished copy of balance sheet, details of tuition fees received, bank statement, details of students in Mission Nursing School along with the copies of receipt books before the CIT. Therefore, the order of the CIT rejecting application of the assessee for registration under section 12A was set aside. Accordingly, the issue with respect to granting of registration under section 12A to the assessee was remanded to the CIT for deciding the same afresh.

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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