Case Law Details
Case Name : Evangelical Missionary Society Vs CIT (Exemptions) (ITAT Cuttack)
Related Assessment Year :
Courts :
All ITAT ITAT Cuttack
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Evangelical Missionary Society Vs CIT (Exemptions) (ITAT Cuttack)
Sec. 12A of the Income Tax Act lays down the provisions of Sec,11 & 12 shall not apply in relation to the income of any trust or institution unless the condition stated therein are fulfilled. The first condition for allowing the exemption u/s.11 is that the person who is in receipt of the income must have made application for registration of the trust/institution in the prescribed form as well as in the prescribed manner to the Commissioner and such trust/
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.