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Amendments to bye-laws of Society operates prospectively while granting Section 12AA registration
Case Law Details
- Case Name
- CIT Vs Young Women's Christian Association (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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CIT Vs Young Women’s Christian Association (Madras High Court)
Hon’ble Supreme Court of India in the case of Commissioner of Income-Tax Vs. Kamla Town Trust reported in (1996) 84 Taxman 248 (SC) held that the rectification shall not have retrospective effect and would operate prospectively from the date when the rectification saw the light of the day. However, the Tribunal erroneously allowed the appeal observing that the order passed by the Hon’ble Supreme Court pertains to a Trust and the same is not applicable to the assessee’s case which is a Societ...
