Tag: Charitable and Religious Trust

Section 13 of Income Tax Act applies only on the eligibility of exemption of income u/s 11 and not at the time of grant of registration u/s 12AB. In a recent judgment, Hon’ble Supreme Court dismissed the appeal of the CIT(E) against the High Court judgment upholding that …

If Society has both charitable and religious objects, registration u/s 12AA can not be denied by invoking provisions of section 13(1)(b) – High Court  In a recent judgment, Hon’ble Chhattisgarh High Court upheld the order of the ITAT that when the Society has both charitable as well as …

Mere use of term Islamic world or Islamic Scholars in objects would not make trust created only for a religious community or cast – ITAT In a recent judgment, the Hon’ble ITAT has held that mere use of term Islamic world in objects and particularly the Islamic Scholars …

GST on Charitable and Religious Trusts – Guide by CBEC GST on Charitable and Religious Trusts The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are …