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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - Registration u/s 12AA - Charitable activity ...

Case Laws     Income Tax

June 1, 2020

Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question i.e. 300 year old Jain temple is being maintained and used for religious and charitable purpose by the assessee trust under the certificate granted by the Municipal Council. - Registration to be granted.

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