SC: Performance of Charitable Activity not Compulsory for Registration of New Trust u/s 12AA of IT Act
Last updated: 07 March 2020
Court :
Supreme Court of India
Brief :
The present appeal has been filed by the Director of Income Tax ('Appellant') against the impugned judgment passed by the Hon'ble Delhi High Court ('Delhi HC') holding that a newly registered Trust is entitled for registration under section 12AA of the Income Tax Act, 1961 ('IT Act, 1961') on the basis of its objects, without any activity having been undertaken.
Citation :
Director of Income Tax ('Appellant') against the impugned judgment passed by the Hon'ble Delhi High Court ('Delhi HC')
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Bimal Jain
Published in Income Tax
Views : 670
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