Certificate under section 12 A ::
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.
CA.Saibaburao Nanduri
Published in Income Tax
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