Trust engaged in ‘object of general public utility’ eligible for Section 12A Registration

CIT Vs Tuticorin Port Trust (Madras High Court) High Court held that even if the assessee is engaged in the category of activity of ‘object of general public utility’, they are entitled for registration under Section 12A. Therefore, we are of the considered view that the assessee can claim registration under Section 12A by categorising the activity of the assessee as ‘object of general public utility’. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Challenging the order passed in I.T.A.No.238/Mds/2008 on the file of the Income Tax Appellate Tribunal, Madras, Bench “...