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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Registration u/s.12AA - when the objects of the Assessee are ...


Section 12AA Registration Must Be Granted for Charitable Objectives Aimed at Education, Commissioner Lacked Evidence Against Assessee.

August 23, 2019

Case Laws     Income Tax     AT

Registration u/s.12AA - when the objects of the Assessee are charitable in nature being solely for the purpose of education and all activities spring from and are to be read in conjunction with clause 2 (b) of the Deed of Trust and there is nothing brought on record by the CIT(E) to show the objects of the Assessee are not charitable or that its activities are not genuine then registration ought to have been granted

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