Whether a newly trust registered under 12AA without starting any charitable activities


Last updated: 20 December 2022

Court :
Supreme Court of India

Brief :
Whether High Court erred in holding that newly registered Trust was entitled for registration under Section 12AA of Income Tax Act, 1961 Act on basis of its objects, without any activity having been undertaken?

Citation :
ANANDA SOCIAL AND EDUCATIONAL TRUST (APPELLANT) VS. THE COMMISSIONER OF INCOME TAX (RESPONDENTS) 

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