| COURT: | ITAT Pune |
| CORAM: | G. S. Pannu (AM), Sushma Chowla (JM) |
| SECTION(S): | 11, 12AA, 13 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Charitable purpose, registration |
| COUNSEL: | V. L. Jain |
| DATE: | January 30, 2015 (Date of pronouncement) |
| DATE: | February 9, 2015 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 12AA/80G(5): CIT, while granting registration or renewal, can only look at the nature of activities and is not concerned with potential violation of s. 11(5) or s. 13. Registration cannot be denied on ground that activities have not commenced | |
The allowability of the deduction under sections 11 and 12 of the Act is to be looked into by the Assessing Officer while completing the assessment in the hands of the assessee at the relevant time. Whether the said deduction under sections 11 and 12 of the Act is allowable or not to the Trust or the Institution by way of non-fulfillment of the conditions laid down in section 13(1)(b) of the Act is to be considered by the Assessing Officer while completing assessment in the hands of the assessee Trust or Institution. But the said violation by the Trust or Institution on account of provisions of section 13(1)(b) of the Act, if any, are not to be considered by the CIT while granting registration under section 12A of the Act
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