Tag: charitable activity

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 …

Income of section 25 company by deploying ex-servicemen as security guards was not business activity. In a recent judgment, Kerala High Court has held that income by deploying ex-servicemen as security guards was not business activity for section 25 company established for assistance to the Ex-Servicemen. ABCAUS Case …

Phrase “genuineness of activities” has been interpreted liberally by various judicial forums including the ITAT and High Courts – ITAT In a recent judgment, ITAT Jodhpur has held that the phrase “genuineness of activities” has been interpreted liberally by various judicial forums including the ITAT and High Courts, …