TaxTMI 
TaxTMI 
2010 (11) TMI 524
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....e arises from the order of the Commissioner of Income-tax (Central) Ludhiana, passed on September 20, 2009 under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. The only substantive ground taken in this case is that the learned Commissioner of Income-tax erred in rejecting the application made by the assessee under section 12A(a) without appreciating that the society was granted exemption from....
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....ng running any kind of business house for the betterment of the society. The assessee was required to explain as to how it is existing solely for charitable purposes in the light of this clause. It was submitted that a resolution was passed on September 17, 2009 and submitted to the Registrar of Societies that this clause had been omitted from the objects of the society. The learned Commissioner m....
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....xists solely for charitable purposes. Therefore, the learned Commissioner of Income-tax (Appeals) has rightly refused registration. In the rejoinder, learned counsel submitted that the omission of the clause became effective from September 17, 2009. The learned Commissioner of Income-tax has not found anything wrong with any other object clause. Therefore, the registration should have been granted....