| COURT: | ITAT Pune |
| CORAM: | G. S. Pannu (AM), Sushma Chowla (JM) |
| SECTION(S): | 12AA, 80G(5) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | cancellation of registration, Charitable purpose |
| COUNSEL: | Sunil U Pathak |
| DATE: | December 31, 2014 (Date of pronouncement) |
| DATE: | January 7, 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 violation of s. 11(5) or s. 13 | |
While granting the exemption or renewal of exemption under section 80G(5) of the Act, the role of CIT is limited to look into the nature of activities being carried on by the institution or fund and the violation if any, of the provisions of section 13 of the Act and its various subsections are to be looked into by the Assessing Officer while deciding the issue of grant of deduction under sections 11 and 12 of the Act
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