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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Renewal of approval u/s 80G(5) / 12AA denied - genuine ...


High Court Approves Renewal of 80G(5) and 12AA Registration, Rejecting Claims of Commercial Activities u/s 2(15.

January 9, 2017

Case Laws     Income Tax     HC

Renewal of approval u/s 80G(5) / 12AA denied - genuine charitable / education activity u/s 2(15) - as for the previous three years, the assessee has shown surpluses - whether the activities of the assessee were in the nature of commercial enterprises - Held No - registration allowed - HC

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