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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Exemption u/s 11 - Deemed registration u/s 12AA - Charitable ...


Supreme Court Rules: No Deemed Registration for Trusts if Section 12AA Application is Undecided After Six Months.

March 11, 2020

Case Laws     Income Tax     HC

Exemption u/s 11 - Deemed registration u/s 12AA - Charitable activity or not - The Supreme Court decision does not lay down any principle of law. In such circumstances, deemed registration cannot be granted on the ground that the application filed by the Trust u/s 12AA is not decided, for any good reason, within a period of six months from the date of filing. - HC

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