Section 12A Trust Registration Based on Proposed, Not Actual Activities: SC

CIT Exemptions Vs International Health Care Education And Research Institute (Supreme Court of India) Supreme Court of India dismissed a petition filed by the revenue challenging a Rajasthan High Court order concerning the interpretation of Section 12AA of the Income Tax Act, 1961. The case involved a charitable trust that had applied for registration under Section 12AA, a prerequisite for claiming exemptions under Sections 10 and 11 of the Act. The Commissioner had denied registration on the grounds that the trust had not yet undertaken any charitable activities. However, both the Appellate T...