Exemption u/s. 11 - charitable activity u/s 2(15) - Mere ...

Case Laws Income Tax

May 15, 2020

Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration u/s. 12A of the Act is only to identify the entity. The assessee apart from registration u/s. 12A has to establish that it is engaged in the charitable activity.

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Exemption u/s. 11 - charitable activity u/s 2(15) - Mere ...

Case Laws Income Tax

May 15, 2020

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