This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Denial of Registration u/s 12A for mere unsubstantial activities not justified
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Satvara Education Foundation (Gujarat High Court at Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
At the outset, it is required to be noted that the revenue has not doubted and/or disputed the object and purpose of the assessee- trust/foundation so mentioned in the Memorandum of Association and Article of Association of the foundation. It appears that the main object of the foundation seems to be to promote, establish, develop, run, support, maintain and advance the cause of education,to grant aid or other assistance to all types of educational institutions including Schools, Colleges, Universities, libraries, reading rooms, formal and non formal educations, vocational training centers and...
