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Representation to commissioner for registration u/s 12a

Rakesh (CA) (26 Points)

01 August 2015

My client is a society registered for welfare of secondary school teachers of state govt. schools and applied for registration u/s 12A and 80G of Income Tax Act, 1961. The main object of society is betterment and development of teachers. Now the case has been laid before CIT(exemption) and he is demanding a representation for this duly supported with case law/rulings.

Plz. provide representation format and relevant case laws regarding this.

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2 Replies

Rakesh (CA) (26 Points)
Replied 01 August 2015

Plz. reply..............its urgent..................................................

Rajagopalakrishnan R (PARTNER) (1417 Points)
Replied 02 August 2015

If the primary object os development and welfare of teachers, then it will fall under the category of Education. The CIT should have no issues in granting registration. There seems to be no specific case law for the exact object you have described!!. As regards a representation, no prescribed format is there. You can address a letter to the CIT detailing the objects of the institution and also any work they may have already carried out in these areas . Some evidences like photos invitations etc. if any may also be attached to the representation. BUt dont worry, just because no activity is done so far, the CIT cannot deny registration.

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