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    Income Tax

    Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) -...

    Trusts Must Amend Objectives to Qualify for Registration u/s 12AA, Avoid Exclusivity to Religious Groups.

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    Income TaxApril 9, 2019Case LawsAT

    Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular reli­gious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA

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