Assessee company incorporated u\/s. 25 of the Companies Act, filed an application in Form No 10A for registration u\/s. 12AA. The CIT(E) while processing the application, observed that, although main objects are charitable in nature, several incidental objects are commercial in nature as also the intent to carry out activities outside India are contrary to\u00a0 provisions of section\u00a0 11(1)(a), and thus rejected the application for registration.\u00a0 On Appeal, the Tribunal held that, considering the main objects of the assessee being charitable in nature, and assessee proposes to carry out its activities in accordance with its objects, the assessee is entitled for registration. Furthermore, the question of looking into violations u\/s. 11(1)(a), or intentions to carry out objects which are commercial in nature\u00a0 will be examined while granting\u00a0 benefit of exemption u\/s. 11, and not while granting registration u\/s. 12AA.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration-Trust or institution-CIT(E) while granting registration has to satisfy himself about the objects of the trust and its activities, and cannot go beyond to verify the violations referred to under sections 11(1)(a) and 13(1)(c) of the Act. [S. 2(15), 11(1)(a), 13(1)(c)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-30449","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7V7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30449"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30449\/revisions"}],"predecessor-version":[{"id":30450,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30449\/revisions\/30450"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}