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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Registration u/s 12AA - The registration could not have been ...

Case Laws     Income Tax

January 15, 2014

Registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - At this stage, the genuineness of the objects have to be tested and not the activities which have not commenced - AT

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  11. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

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