Exemption u/s 11 - grant of registration u/s 12AA rejected - ...

Case Laws Income Tax

May 19, 2023

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of the Act, the assessee has to satisfy certain conditions stipulated under the Income Tax Act. In this case, the assessee has failed to satisfy the conditions as required u/s 12AA for grant registration as a public religious trust for the reason that the assessee trust existed only for the benefit of a particular sub sect and not general public at large. - AT

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Exemption u/s 11 - grant of registration u/s 12AA rejected - ...

Case Laws Income Tax

May 19, 2023

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