2016 (9) TMI 1555

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....al, the assessee appellant has challenged correctness of the order dated 30th June 2014 passed by the Commissioner of Income Tax, Gandhinagar, declining registration under section 12AA of the Income Tax Act, 1961. 2. The appeal is time barred by 29 days but the assessee has moved a petition seeking condonation of delay which is stated to have been caused due to inadvertent mistake on the part o....

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.... that the assessee is not carrying on genuine business activities of charitable nature because the assessee is nothing but an association allowing benefits to be given the members involved or holding interest with the manufacturing activities in the Kalol GIDC area of Gujarat State. Further only such firms are eligible for life membership or special membership, and not the general public. If the a....

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.... applicant trust clearly and unambiguously show that main objectives of the trust being set up is to take anti pollution measures for minimise the harmful impact of pollutants and to abide by guidelines of Gujarat Pollution Control Authority and Central Pollution Control Authority. The main objectives numbers 1 to 11 are specific objects in this regard. Pollution Control is certainly an object of ....