96 results for “charitable trust”+ Section 12Aclear
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In the result, appeal filed by the Assessee is allowed
Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble
charitable activities carried out are either meagre or nil. Hence, it is premature to grant registration u/sec. 12A of the Act to the assessee. 6.1 Section 12A of the Act specifies that the provisions of sections 11 & 12 shall not apply in relation to the income of any trust