Section 12A Registration cannot be denied for want of trust deed registration: ITAT Cochin

Sacred Heart Church Vs CIT (Exemptions) (ITAT Cochin)

Cochin ITAT  Bench of the Income Tax Appellate Tribunal dealt with seven appeals filed by various church institutions &  a religious organisation challenging CIT(E)’s orders refusing registration u/s 12A.

CIT(E) had rejected the assessees’ applications for 12A registration primarily on two grounds:

• The original instrument or deed evidencing the creation of the trust was not produced.
• The trust deeds were not registered under the Trusts Act, Societies Registration Act or with the Registrar o

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