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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - rejection of registration u/s 12AA as ...

Case Laws     Income Tax

November 28, 2023

Exemption u/s 11 - rejection of registration u/s 12AA as applicant trust has been formed to implement the CSR activities and not amenable to public charity - in the present case the Ld. CIT(E) has neither pointed out any defect in the objects of the trust nor doubted the activities carried out to achieve these objects, and therefore, the application for registration cannot be rejected - AT

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