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EU Business Advocacy Qualifies as Charity: ITAT Delhi Upholds 12A
Case Law Details
- Case Name
- Federation of European Business in India Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Delhi
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Federation of European Business in India Vs CIT (Exemption) (ITAT Delhi)
Advocacy for EU Businesses Is Also Charity: No Profit Motive, No Commercial Activity: Chamber-Style Body Held Charitable- ITAT Restores 12A Registration
Assessee, a sec-8 company formed to promote policy advocacy between EU business community & Indian authorities, applied for regular registration u/s 12A(1)(ac)(vi).
CIT(E) rejected the application & also cancelled the earlier provisional registration on grounds that activities benefitted only members, no charitable expenses were shown, & objec...
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