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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Registration u/s 12AA - The registration could not have been ...


Section 12AA Registration Cannot Be Denied for Inactivity; Focus on Genuine Objectives of Trusts Instead.

January 15, 2014

Case Laws     Income Tax     AT

Registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - At this stage, the genuineness of the objects have to be tested and not the activities which have not commenced - AT

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