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Income Tax - Highlights / Catch Notes

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Grant of registration u/s 12AA - The application of section ...

Income Tax

January 23, 2017

Grant of registration u/s 12AA - The application of section 13(1)(b) would only arrive at a stage when an application for exemption is made. At the time of registration of the trust all that is required to be seen is whether the object and purpose of the formation of the trust, is for a charitable purpose - HC

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  4. Verification of the donation or verification of violation of Section 13(3) is not the relevant consideration for registration of trust u/s 12AA - AT

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