Registration u/s 12AB granted as activities fall under general public utility, if not education as claimed
May 12, 2026
Income Tax, ITAT
ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall within the ambit of education. In a recent judgment, ITAT Chennai has directed CIT(Exemption) to grant registration u/s 12AB holding that even if the activities of the trust …