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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Registration of a trust under section 12AA(3) - the activities ...


Trust's 12AA(3) Registration Denied: Activities Benefit Specific Group, Not General Public Utility.

March 9, 2016

Case Laws     Income Tax     HC

Registration of a trust under section 12AA(3) - the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general public utility' though the objects and the activities of the trust are towards a group of person/employees engaged by the settlers and not for the purpose of general public at large - HC

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