12a registration application
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
25 April 2015
A religious society (Madrasa) only islamic education given in this society. English and Hindi & other education not given. but still this society can apply for 12A Registration.
if apply for 12A Registration, this society can received a 12A Registration (Exemption) Certificate.
if apply for 12A Registration, this society can received a 12A Registration (Exemption) Certificate.
25 April 2015
Section 13(1)(b) in The Income- Tax Act, 1995
(b) in the case of a trust- for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste.
Section 11 and 12 exemption not available for the above trust as it falls under the above category.
Hence 12A registration can't be granted to the Trust.
(b) in the case of a trust- for charitable purposes or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste.
Section 11 and 12 exemption not available for the above trust as it falls under the above category.
Hence 12A registration can't be granted to the Trust.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Post Office RD Interest
- CG Tax On residential property
- Applicable TDS for Purchase of Flat from NRI
- Building and other construction workers welfare cess act 1996
- Eway bill for machinery reparing
- Bank Accounts in Balance Sheet for ITR 3
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Form 10BD Filling
- Annual return of gst limit
- Gift of mutual fund units to daughter
- ESIC- Employee Registration
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
