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Deemed registration of Charitable trust under section 12A
Case Law Details
- Case Name
- CIT Vs TBI Education Trust (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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CIT Vs TBI Education Trust (Kerala High Court)
Where application for registration under section 12A of Income Tax Act, 1961 is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be deemed to applicable from date of expiry of six months from date of application.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The only issue arising in the aforesaid case is whether there could be a deemed registration under Section 12A of the Income Tax Act, 1961. The question of law framed in the memorandum is as follows:
Whether, on ...
