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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Denial of registration u/s 12A r.w.s. 12AA - Charitable activity ...


Religious Institutions Eligible for Charitable Registration u/ss 12A and 12AA, No Prohibition Exists.

December 26, 2020

Case Laws     Income Tax     AT

Denial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - there is no bar in granting registration to a religious institution under the relevant provisions. Moreover, as per the objects of the trust, the trust is also involved in charitable activities as noted above. - AT

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