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Society or trust not registered in India cannot be granted section 12A registration
Case Law Details
- Case Name
- Evangelical Missionary Society Vs CIT (Exemptions) (ITAT Cuttack)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Cuttack
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Evangelical Missionary Society Vs CIT (Exemptions) (ITAT Cuttack)
Sec. 12A of the Income Tax Act lays down the provisions of Sec,11 & 12 shall not apply in relation to the income of any trust or institution unless the condition stated therein are fulfilled. The first condition for allowing the exemption u/s.11 is that the person who is in receipt of the income must have made application for registration of the trust/institution in the prescribed form as well as in the prescribed manner to the Commissioner and such trust/institution is registered u/s 12AA. Section 12AA empowers the CIT to c...
