https://www.taxtmi.com/caselaws?id=458566 ITAT Raipur allowed the appeal of a society seeking registration under section 12A. The CIT(E) had rejected registration claiming the society conducted no charitable activities and served only a particular community (Satnami Samaj) through magazine publication. The tribunal held that at registration stage, only the trust's objects need examination, not genuineness of activities. Since the society had both charitable and religious objects, section 13(1)(b) restrictions were inapplicable per Gujarat HC precedent. Assessment of actual activities is for assessment proceedings, not registration stage. en-us Wed, 21 Sep 2022 00:00:00 +0530 Wed, 06 Nov 2024 19:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458566 ITAT Raipur allowed the appeal of a society seeking registration under section 12A. The CIT(E) had rejected registration claiming the society conducted no charitable activities and served only a particular community (Satnami Samaj) through magazine publication. The tribunal held that at registration stage, only the trust's objects need examination, not genuineness of activities. Since the society had both charitable and religious objects, section 13(1)(b) restrictions were inapplicable per Gujarat HC precedent. Assessment of actual activities is for assessment proceedings, not registration stage. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458566