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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Trust registered u/s 12A, 10(23(C) - application made for ...


Trust's 80G Registration Can't Be Denied by CIT Due to Inoperative Clause Restrictions u/ss 12A and 10(23C).

February 9, 2012

Case Laws     Income Tax     AT

Trust registered u/s 12A, 10(23(C) - application made for registration u/s 80G(5)(vi) – CIT could not deny the registration solely on the basis of one clause, which could not be acted upon in view of the restriction contained in other clauses..... - AT

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