CIT(E) rightly rejected registration u/s 12AB as applicant's ...

Trust's registration rejected as objects not for general public benefit 2(15.

January 18, 2025

Case Laws Income Tax AT

CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.

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CIT(E) rightly rejected registration u/s 12AB as applicant's ...

Trust's registration rejected as objects not for general public benefit 2(15.

January 18, 2025

Case Laws Income Tax AT

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