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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - registration u/s 12AA denied - main object of ...


Trust's Section 12AA Registration Denied; Miscarriage of Justice for Family Beneficiaries of Deceased Rotary Club Members.

April 25, 2020

Case Laws     Income Tax     AT

Exemption u/s 11 - registration u/s 12AA denied - main object of the trust is to give benefit to the family member of the deceased members of the Rotary Club - rejecting the application for registration of the Trust is amounting to miscarriage of justice. DIT(E) ought to have allowed the registration application filed to the assessee - AT

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