Case Law Details
Case Name : SAE India Vs DIT(E) (ITAT Chennai)
Related Assessment Year :
Courts :
All ITAT ITAT Chandigarh
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CA Prarthana Jalan
Hon’ble Chennai ITAT has in the case of SAE India v/s DIT(E) has held that if the objects and activities of the trust are genuine than registration cannot be cancelled merely because receipts are exceeding threshold limit as provided under second proviso to section 2(15) of the Act. It is open to the Assessing Officer to deny exemption under section 11 on the receipts of the assessee, if the Assessing Officer feels that activities of the assessee are for general public u
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