TaxTMI 
TaxTMI 
2011 (2) TMI 1185
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....rrect in holding that where the aims and objects appear charitable in nature as per the memorandum, the registration should be granted to the society ? 3. Whether the learned Income-tax Appellate Tribunal was erred in law and on facts in directing the Commissioner of Income-tax-II, Lucknow, to grant registration to the society against the facts narrated by the Commissioner of Income-tax-II, Lucknow, in his order that no activities of charitable nature were carried on by the society." 2. The present society, which is the respondent here, had applied for registration under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The authority, namely, the Commissioner (appellant herein) by a speaking or....
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....it was not known whether the society existed for charitable purpose only or for the purpose other than charitable purpose or for both and whether the erstwhile society was having similar objectives as the applicant-society. Thereafter, the appellant proceeded to examine the books of account, case law relied upon by the respondent herein and came to the conclusion which he has arrived at. 3. Thereafter, this matter was taken up in appeal before the Income-tax Appellate Tribunal (ITAT). The learned Income-tax Appellate Tribunal considered the requirement for registration under section 12AA of the Act. It observed that while granting registration, the Commissioner of Income-tax has to examine the two aspects for registration of a socie....
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....n the case of Municipal Corporation of Delhi v. Children Book Trust, AIR 1992 SC 1456. 5. On the other hand, on behalf of respondent-assessee, learned counsel submits that the questions raised in this appeal have been answered by a Division Bench of this court in the case of CIT v. Red Rose School [2007] 163 Taxman 19 (All). It was submitted that in the instant case, the necessary documents were available before the Tribunal and on the basis of the same, the Tribunal has recorded the finding that the objectives were genuine and the respondent-assessee was carrying on the activities for charitable purposes. The learned Tribunal was, therefore, right in directing for registration of the society. 6. We have heard learned counse....