6 results for “charitable trust”+ Section 2(22)(e)clear
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In the result, appeal of the assessee is allowed
Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : Na Sarvodya Welfare Society, Vs Cit(E), Patna Bethany Convent Compound, Kadru Road, Near Kadru Over Bridger, P.Odoranda, Dist-Ranchi- 834002 Pan/Gir No. : Aanas 3371 A .. Respondent (Appellant) Assessee By : Shri Devesh Poddar, Ar Revenue By : Shri Inderjit Singh, Cit(Sr.Dr) Date Of Hearing : 22.11.2018 Date Of Pronouncement : 26.11.2018
2) of Section 12AA of the Act, are procedural in nature, whereas Sub-section (3) of Section 12AA of the Act, empowers the Commissioner to cancel the registration of the Trust or Institution, if he is satisfied that the activities of such Trust or Institution are not genuine or are not carried out in accordance with the objects