Exemption u/s 11 - registration filed under Section 12 AA and ...

Income Tax

March 3, 2021

Exemption u/s 11 - registration filed under Section 12 AA and approval under Section 80G(5) denied - When the genuineness of the objects of the Trust were not questioned by the CIT and when the Trust was yet to commence its operation and when a subject matter of scrutiny by the CIT as contemplated under section 12 AA(3) of the Income Tax Act, the Revenue would not be justified in refusing the registration at the threshold. - HC

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Exemption u/s 11 - registration filed under Section 12 AA and ...

Income Tax

March 3, 2021

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