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Certificate under section 12 A ::

Last updated: 04 September 2007

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Court :
Tribunal

Brief :
Any society merely because it has religious nature it can not be debarred from grant of registration under section 12A.

Citation :
Shri Shantinath Jain Mandir Pedhi,Bheswara Vs. I.T.O

Certificate under section 12 A Shri Shantinath Jain Mandir Pedhi,Bheswara Vs. I.T.O 15/10/2004 (2001) 228 ITAT (Jodh) Case Fact: Whether entitlement of certificate under section 12A is relinquished if the society is of religious nature. Decision: Held by the ITAT that as per section 12A only religious trusts are excluded for the purpose of registration .Any society merely because it has religious nature it can not be debarred from grant of registration under section 12A.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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