Latest Income-Tax Details

For Full Access To All Latest Judgments on Income Tax
Click Here To Subscribe Now
Take a tour of our Income-Tax Library

The Trust or society cannot claim exemption, unless it is registered under Section 12AA of the Act and thus at that such initial stage the test of the genuineness of the activity cannot be a ground on which the registration may be refused.

Shanti Prime Publication Pvt. Ltd.

Section 2(15), 11, 12AA, 13 of Income Tax Act, 1961— Exemption—MARIAM EDUCATION SOCIETY vs. CIT.[2020] 25 ITCD Online 017 (ITAT-DELHI)