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Section 13 Cannot Be Invoked to Deny Section 12A Registration: Gujarat HC

Case Law Details

Case Name
PCIT (Exemption) Vs Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust (Gujarat High Court)
Date of Judgement/Order
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PCIT (Exemption) Vs Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust (Gujarat High Court) Religious Community Benefit No Bar to Section 12A Registration Stage; Section 13 Violations to Be Examined at Assessment, Not Registration Stage: Gujarat HC The Gujarat High Court considered a tax appeal filed by the Principal Commissioner of Income Tax (Exemption) under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 30.09.2024. The Revenue proposed substantial questions of law concerning the Tribunal’s decision to restore th...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,080

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