Bhartiya Kisan Sangh Sewa Niketan vs Commissioner Of Income Tax (Exemptions)

Authority: ITAT Tribunal/Court: Delhi Date: 2017-08-25 Section: 2(15), 12A Acts: Income Tax Act 1961, Societies Registration Act 1860 Result: Assessee Citation: Source (2017) 189 TTJ (Del) 316 (2017) 157 DTR_Trib (Del)(Trib) 142 (2017) 166 ITD 562 (Del) (2017) Justices: Member(s) H.S. Sidhu, J.M. & Prashant Maharishi, A.M. Appeal No: ITA No. 6721/Del/2015
Whether the assessee society's activities qualify as 'charitable purpose' under section 2(15) of the Income Tax Act, 1961, and whether it is entitled to registration under section 12A --- Held Yes; Whether the CIT(Exemptions) erred in denying registration under section 12A by examining the application of income at the registration stage --- Held Yes

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