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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - applicant society has been established and ...

Income Tax

December 14, 2020

Exemption u/s 11 - applicant society has been established and registered abroad under the religious educational and charitable institution Act of 1861 in Australia and has not been registered in India - application filed under section 12AA and 80G for grant of registration, which was rejected - Assessee could not show any change in the objects of the society, any change in the source of establishment of the society and also could not controvert that the activities of the society are still being controlled by the head office located at abroad in Australia. - Order of rejection confirmed - AT

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