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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Registration U/s 12A cancelled - the revenue generated by the ...


Cancellation of Section 12A Registration Overturned; Revenue Generation Not Grounds for Revocation Due to Charitable Purpose.

June 14, 2016

Case Laws     Income Tax     AT

Registration U/s 12A cancelled - the revenue generated by the RCA are substantial but this ground cannot be used to cancel the registration granted by the ld CIT as predominant object of the trust is charitable and substantial revenue generated is incidental to the main object - AT

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