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Income Tax - Highlights / Catch Notes

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Registration u/s 12AA - The only condition at the time of ...

Income Tax

May 20, 2016

Registration u/s 12AA - The only condition at the time of granting registration by the CIT(E) is to see whether the objects are of charitable in nature and the activities are genuine in nature. By holding that some of the objects of the trust are religious in nature, it cannot be inferred that these are not charitable in nature. - AT

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