Case Law Details
Case Name : CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Punjab and Haryana HC
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CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court)
Section 12AA prescribes the scope and ambit of the enquiry that the CIT is authorized to carry out at the time of grant of registration to a trust or institution. The scope of the enquiry revolves around the nature of the objects and the genuineness of the activities of the trust. Since AO while passing the scrutiny assessment under section 143(3), had accepted the income of the assessee at ‘nil’ as returned by the assessee, it could not be said that
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