2008 (10) TMI 80

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....he appellant. Rajesh Garg, Ms. Radhika Suri, R. S. Khosla, Amit Goyal, S. P. Garg, R. P. Sawhney and Saurav Khurana for the respondent. JUDGMENT The judgment of the court was delivered by ADARSH KUMAR GOEL, J.- The Commissioner of Income Tax, Ludhiana, has preferred this appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Amrits....

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....ion for drinking water etc. The Trust was earlier granted exemption under Section 10(20A). On account of amendment dated 01.04.2003, the assessee applied for registration under Section 12A(b)(ii), which was declined. The Tribunal upheld the claim of the assessee and held that activities of the Trust were charitable. The finding recorded by the Tribunal is as hereunder:- "A perusal of the above ....

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....d the impugned order, has, on similar facts and circumstances, granted registration to the Improvement Trust, Jalandhar, vide order dated 12/13-4-2006, holding that the activities of that trust were with an object of "general public utility". Similarly, registration was also granted to the Improvement Trust, Sangrur and the Improvement Trust, Patiala." 3. We have heard learned counsel for the p....

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....held that even if assessee was not a trust, if its objective was to promote general public interest, Section 2(15) of the Act was attracted and the assessee is entitled to registration under Section 12A of the Act. 6. It is not the case of the appellant Commissioner of Income-tax that the assessee is not carrying on activities of general welfare covered by the expression "any other object of ge....