Exemption u/s 11 - application for registration u/s. 12A ...
Registration Denial u/s 12A: Key Issues Include Trust Genuineness and Alignment of Activities with Objectives.
March 11, 2023
Case Laws Income Tax AT
Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities are related to main object of trust. The two limbs must be considered during registration. Only mere receiving of the corpus fund and rejection of application of FCRA should not be the ground for rejecting the registration u/s 12AA - AT
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