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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Cancellation of registration of assessee charitable trust u/s ...


Revenue Authorities Cancel Charitable Trust's Registration u/s 12AA(3) Without Evidence of Misuse or Illegal Activities.

November 22, 2018

Case Laws     Income Tax     HC

Cancellation of registration of assessee charitable trust u/s 12AA(3) - No evidence for misuse of such foreign contribution/donation is brought on record by the Revenue authorities before cancelling such registration - No ultra vires or illegal activity on the part of the respondent-trust.

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