Approval u/s 80G(5) - whether registration u/s 12A/12AA is a ...

ITAT's Approval for Section 80G Deemed Invalid Without Section 12A/12AA Registration of Trust.

August 10, 2019

Case Laws Income Tax HC

Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate Tribunal could not have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G - order of ITAT is not sustainable in law

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Approval u/s 80G(5) - whether registration u/s 12A/12AA is a ...

ITAT's Approval for Section 80G Deemed Invalid Without Section 12A/12AA Registration of Trust.

August 10, 2019

Case Laws Income Tax HC

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