Exemption u/s 11 - application for registration u/s.12AA ...

Section 12AA Registration Denied, Affecting Section 11 Exemption for Educational Trust; Section 2(15) Proviso Not Applicable.

April 13, 2020

Case Laws Income Tax AT

Exemption u/s 11 - application for registration u/s.12AA rejected - Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15) of the Act cannot be applied to the assessee trust.This position is made clear even by the CBDT Circular - AT

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Exemption u/s 11 - application for registration u/s.12AA ...

Section 12AA Registration Denied, Affecting Section 11 Exemption for Educational Trust; Section 2(15) Proviso Not Applicable.

April 13, 2020

Case Laws Income Tax AT

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