Trust Registration valid for sec. 25 Companies formed with charitable objects

 ITAT CHENNAI BENCH ‘A’ Social Pedia Knowledge Foundation versus Director of Income-tax (Exemptions) IT APPEAL NO. 1910 (MDS.) OF 2012 JANUARY  24, 2013 ORDER Vikas Awasthy, Judicial Member The appeal has been filed by the assessee impugning the order of the Director of Income Tax (Exemptions) dated 31.8.2012 rejecting the application of the assessee for registration under section 12AA of the Income Tax Act (hereinafter referred to as “the Act”). 2. The assessee is a company registered under section 25 of the Companies Act, 1956. The assessee company...