Registration of Charitable Trust u/s 12 of Income Tax Act: ITAT grants Opportunity to Prove Genuineness of Its Charitable Activity [Read Order]
The Bench observed that the CIT(E) should have examined the entire trust deed in totality vis-à-vis the charitable activities conducted by the applicant trust to examine whether the applicant trust is only catering to the benefit of the Christian community or whether it is providing benefit to the entire target group community at large.
In a recent case, the Pune bench of Income Tax Appellate Tribunal (ITAT) set aside the order of CIT(E) and remanded the matter back to specifically examine the genuineness of the charitable activities performed by the trust as per his satisfaction. The court observed that CIT(E) cancelled the provisional registration granted to the assessee trust…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
