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Case Law Details

Case Name : Nanak Chand Jain Charitable Trust Vs CIT (ITAT Delhi)
Appeal Number : I.T.A. No. 6527/DEL/2016
Date of Judgement/Order : 09/02/2018
Related Assessment Year :
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Nanak Chand Jain Charitable Trust Vs CIT (ITAT Delhi)

Reasons (i) and (ii) given by the CIT (exemption) for rejection of Registration U/s. 12AA is that the main aim appears to be forming a trust merely for complying to CSR requirements. When a trust is created for the purpose of

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