Registration u/s 12AA granted to trust created for managing statutory obligation of employees of parent trust

ICRW Group Gratuity Trust Vs CIT (Exemptions) (ITAT Delhi)

ITAT Delhi held that registration u/s 12AA to trust created for managing the statutory obligations of employees of the parent trust is granted as the same falls within the ambit of advancement of general public utility and, hence, to be considered as a charitable activity as defined u/s 2(15) of the Act.

Facts- The present appeals filed by two assessees is filed against the order of the Commissioner of Income Tax (

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