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2012 (8) TMI 448 - AT - Income TaxRejection of registration under section 12AA - the activities of the trust are partly religious and partly charitable - Held that:- Section 12AA does not make any difference between the Trusts created with the object of Charitable and religious purposes and even if the Trust is not created with both the objects, law does not make any disqualification for the trust to make an application for registration. The assessee-trust had applied for initial certificate of exemption under section.80G(5) on 09.03.2011 along with application for grant of registration under section.12AA the CIT’s order that only ground for rejecting the assessee’s application has been that under section 12AA as well, the application for registration has been rejected vide order of even date - in favour of assessee.
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