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2004 (5) TMI 51 - HC - Income TaxApplication of income for charitable or religious purposes in/out India- genuineness of its activities - trust submitted two applications for registration u/s 12A and recognition u/s 80G - application was rejected on the ground that the applicant itself has admitted that the scholarships can be paid to the members even outside India – section 12AA does not refer to the activities in India or outside India. It refers to application of income for charitable or religious purposes in India as also with direction or order of the Board for application of income as aforesaid outside India - So far as income which is applied outside India is concerned, it is not a relevant criteria for rejecting the application. - order made by the Director of Income-tax (Exemptions), rejecting the application is quashed and set aside with a direction to consider the application strictly in accordance with law.
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