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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - ...

Case Laws     Income Tax

April 9, 2019

Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular reli­gious community or caste - not eligible for registration u/s 12AA - however, trust can modify its objectives clearly indicating that charitable benefits are meant for all sections across society and thereafter, can seek registration u/s 12AA

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