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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Registration u/s. 12A - As most of the expenditure is held for ...


Trust's 12A Registration Denied: Benefits Limited to 'SAMAJ Families,' Not General Public Charity or Religious Purposes.

March 6, 2018

Case Laws     Income Tax     AT

Registration u/s. 12A - As most of the expenditure is held for the benefit of a particular community or a religious group called ‘SAMAJ families’ and so, we are of the opinion that the Trust is not created for charitable or religious purposes for general public. Accordingly, it is not entitled for registration. - AT

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