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 ac

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