Trust's application for registration u/s 12AA cannot be denied ...

Trust's application can't be denied solely for not starting charitable activities. Authorities must verify objects' genuineness & activities' alignment.

July 5, 2024

Case Laws Income Tax HC

Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must satisfy themselves about genuineness of trust's objects. If trust has commenced activities, authorities must also verify activities further trust's objects. Mere non-commencement of activities cannot be ground for refusing registration u/s 12AA. High Court held application cannot be rejected solely for not starting activities, and ruled in favor of trust.

View Source

← Previous Next →

Trust's application for registration u/s 12AA cannot be denied ...

Trust's application can't be denied solely for not starting charitable activities. Authorities must verify objects' genuineness & activities' alignment.

July 5, 2024

Case Laws Income Tax HC

You may also like:

Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

The reopening of assessment u/s 147 cannot be sustained as the exemption u/s 11 was wrongly denied. The notice claimed the petitioner engaged in commercial activities,...

The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...

Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity - Citing past decisions favorable to the trust under similar assessments, the Tribunal reiterated...

Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

Exemption u/s 11 - assessee is a Charitable Trust registered u/s. 12A - The Tribunal found that the trust, despite being primarily focused on its members, was engaged in...

Exemption u/s.10(23)(vi) - The assessee-trust does not have profit motive, the small profit generated while carrying out charitable activities, does not mean that...

Exemption u/s 11 - application u/s 12AA - charitable activity u/s 2(15) - the activities of the assessee as set out in the Trust Deed are covered within the ambit of...

Exemption u/s 11 - application u/s 12A for grant of registration was rejected - the appellant Trust has been an ongoing entity, actually carrying its activities,...

The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?...

Exemption u/s 11 - Donation to other trusts - no explanation offered for many donations made by the Trust as to whether they were for activities in conformity with the...

Quick Updates: