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.
CA R SEETHARAMAN
(Expert)
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.
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