banner_ad

Registration of Trust u/s 12A ::


Last updated: 12 December 2007

Court :
HC

Brief :
Held by the Hon`ble Court that the objects should not be considered independantly, these should be understood in their entirety. As the defending of the members against initiated actions was only one of the objects apart from indulging in charitable activities, the rejection of application for registration u/s 12A was not valid.

Citation :
Medical Accident Prevention Society Vs. C.I.T

Registration of Trust under section 12A : Medical Accident Prevention Society Vs. C.I.T. 09/17/2004 (2005) 278 ITR 165 (Ker) Case Fact: Whether refusal to register a society u/s 12A on the grounds that one of its object was to protect its members from actions initiated against them is valid? Decision: Held by the Hon`ble Court that the objects should not be considered independantly, these should be understood in their entirety. As the defending of the members against initiated actions was only one of the objects apart from indulging in charitable activities, the rejection of application for registration u/s 12A was not valid.
 

CCI Pro

Comments




CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
04 May 2026
Articleship

S.K Gairola & CO

New Delhi

B.Com

View Details
Company
02 May 2026
Experience Audit Manager

AGGARWAL SAMIR & CO

New Delhi

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
09 May 2026
Audit Manager

Kanna and Associates

Coimbatore

CA Inter

View Details
Company
ARTICLESHIP 02 May 2026
Accounts and Audit Assistant

Kothawade and Laddha

Thane

B.Com

View Details