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Trust Registration Depends on Charitable Objects, Not Activities: ITAT
Case Law Details
- Case Name
- Agrasen Jan Kalyan Trust Vs CIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Raipur
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Agrasen Jan Kalyan Trust Vs CIT (ITAT Raipur)
The Agrasen Jan Kalyan Trust filed an appeal against the order passed by the Commissioner of Income Tax (Exemption) rejecting their application for registration under Section 12AA of the Income Tax Act, 1961. The trust argued that their activities were charitable in nature and should not be the sole basis for registration.
The Commissioner of Income Tax (Exemption) rejected the trust’s application, stating that their activities exceeded the allowed limit of 20% for general public utility, which could be considered as an activity in the nature...
