5 results for “charitable trust”+ Section 12(1)(ac)clear
Sorted by relevance
Key Topics
In the result, both the appeals filed by the assessees are partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rakesh Mishra
12. For that the Society has been registered u/s 12A since 2004 and had been assessed as charitable for long time. The Ld. CIT (Exemption) has not found any merit in concluding that the activity of the appellant is not in line with the objects and therefore, the cancellation of registration u/s 12A is unjustified. 13. For that the appellant