Engaging in activity of “object of general public utility”, is entitled to registration under Section 12A of the IT Act

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Last updated: 13 February 2021
Quick Summary
The Madras High Court has ruled that an entity engaged in activities for the "object of general public utility" is entitled to registration under Section 12A of the Income Tax Act. The court overturned the Commissioner of Income Tax's rejection of an application, agreeing with the Income Tax Appellate Tribunal that the assessee met all requirements for charitable status. This decision follows precedent set by the Gujarat High Court.

Court :
Madras High Court

Brief :
Challenging the order passed in I.T.A.No.238/Mds/2008 on the file of the Income Tax Appellate Tribunal, Madras, Bench "B" Chennai,the Department has filed the above appeal.

Citation :
Appeal Number : T.C.A.No.799 of 2010

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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