2018 (10) TMI 438

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....roval under Section 12AA in Form No.10A of the Income Tax Act on 29.03.2016. The C.I.T. (E), Jodhpur, after examining the aims and objects of the Society vide its order dated 12.08.2016 observed that the activities of the respondent- Society cannot be held as charitable as the benefit of the society is sought to be given to the limited group of persons i.e. members and their business establishments only. Thus, the respondent-assessee is not entitled to have its registration under Section 12AA of the Act. Being aggrieved by and dissatisfied with aforesaid order dated 12.08.2016, the respondent/assessee preferred an appeal before the learned I.T.A.T., Jodhpur and the learned ITAT allowed the appeal vide its order dated 24.05.2017 while hol....

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....ts incorporated in the order it cannot be said that any error has been committed by the learned I.T.A.T. in allowing the appeal filed by the respondent/assessee because it is evident from the objects that few objects are meant for the benefit of the members and their establishment but at the same time the benefits also extends to other associations, women, children, old persons, education and social health and other objects in the interests of public at large. Therefore, we find that no substantial question of law emerges for consideration by this Court. Consequently, the instant appeal is hereby dismissed. ============= Document 1 gh "क- सदस्यों में एकà¤....

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....ंकड़ों व दूसरी सूचनाएं इकट्ठी करना व सदस्यों को अनाज पर सरकारी प्रतिबन्ध व अन्य आदेशों व कर सम्बन्धिी विषयों में उचित सलाह देना । सदस्यों क....

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....¤¿à¤•à¥à¤·à¤¾, बाल शिक्षा, प्रौढ़ शिक्षा, जन-स्वास्थ्य कार्य, सार्वजनिक सुविधाएं एवं रचनात्मक कार्य करना एवं जनहित के लिए कोई कार्य करना । उपरोक्त उद्à¤....