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2018 (10) TMI 606 - HC - Income TaxRegistration u/s 12AA - CIT(E) refused the registration to the trust on the ground that it not a legal trust in the State of Rajasthan in view of section 17(1) of the Rajasthan Public Trust Act, 1959?” - ITAT allowed the registration - Held that:- the issue is squarely covered by the decision of this court in case of Commissioner of Income Tax (Exemptions) vs. M/s Arihanth Charitable Trust [2018 (7) TMI 1815 - RAJASTHAN HIGH COURT] As per the provisions of the Indian Trust Act, the trust can be created even orally and if the assessee is able to give some evidence of creation of such Trust by a word of mouth, the same shall be eligible for registration u/s 12AA/12A of the Act, provided such evidence is filed and the other conditions under the statute are satisfied. Decided against the revenue.
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