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2002 (9) TMI 16 - HC - Income TaxKerala Agricultural Income Tax Act, 1991 – in order to apply for registration, even a religious trust must be one created for charitable purposes - Held that petitioner-trust is not a charitable one and, therefore, it is not entitled to apply for registration under the Kerala Agricultural Income-tax Act, 1991 - whether the Deputy Commissioner was justified in cancelling the registration on the ground that the trust is a private religious trust not entitled to exemption under the Act - Second contention of the petitioner that the Deputy Commissioner cannot cancel the registration erroneously granted other than for the reasons stated in sub-section (12) of section 16 is also unsustainable
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