TMI BlogDenial of registration u/s 12A(a) - proof of charitable activity u/s 2(15) - CIT(E) simply carried by...Denial of registration u/s 12A(a) - proof of charitable activity u/s 2(15) - CIT(E) simply carried by the assumption that since society was formed for construction of building for its members, benefits of which only restricted to the members, and not to the general public at large. It is settled proposition of law that for the purpose of registration u/s 12AA of the Act, the threshold condition i.e. genuineness of the activities is to be decided with the object clause of institution.- AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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