Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 186 - HC - Income TaxRejection of application of registration u/s 12AA Object of Trust charitable or not u/s 2(15) - Receipt of capitation fee for admission of students found during search Held that:- The fact that capitation fee was being collected was admitted by the Treasurer of the Trust Shri. Shajahan - the object of the trust was not charitable and it was therefore that the registration u/s 12AA of the Act was rejected - the rejection of the application made was for the reason that they were collecting capitation fee for admission and not on the ground that the funds of the trust were not applied for charitable purpose Decided against assessee.
|