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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Registration/approval u/s 12AA/80G - rejected on ground that ...


ITAT confirms rejection of sections 12AA and 80G registration due to trustee powers; no substantial legal question remains.

August 2, 2019

Case Laws     Income Tax     HC

Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises

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