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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Registration u/s 12AA - The only condition at the time of ...


Commissioner of Income Tax can grant registration under 12AA if trust's objectives are charitable and activities genuine.

May 20, 2016

Case Laws     Income Tax     AT

Registration u/s 12AA - The only condition at the time of granting registration by the CIT(E) is to see whether the objects are of charitable in nature and the activities are genuine in nature. By holding that some of the objects of the trust are religious in nature, it cannot be inferred that these are not charitable in nature. - AT

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