Trust registration Cancellation justified if Trust receives Bogus Donations: SC

CIT (Exemptions) Vs Batanagar Education And Research Trust (Supreme Court of India)

Supreme Court Orders Cancellation of Registration in Case of Misuse of Status Conferred under Section 12AA and 80G

In this case donations were received by way of cheques out of which substantial money was ploughed back or returned to the donors in cash. The facts thus clearly show that those were bogus donations and that the registration conferred upon it under Sections 12AA and 80G of the Act was completely being misused by the Trust.

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