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Case Law Details

Case Name : ICRW Group Gratuity Trust Vs CIT (Exemption) (ITAT Delhi)
Related Assessment Year : 2018-19
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ICRW Group Gratuity Trust Vs CIT (Exemption) (ITAT Delhi)

No denial of registration u/s 12AA to ICRW only because it benefited restricted group of employees unless full enquiry was made

Conclusion: Registration under section 12AA could not be denied to assessee-trust merely because it was for the benefit of a restricted group of employees as  the competent authority had not examined the activities actually carried out by the trust, sources of funds and how the same were distributed to the employees,

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