Registration u/s 12AA-Document evidencing creation of Trust could be of any type. Trust can be created even orally and if…
When assessee filed all details rejectig registration u/s 12AA by the CIT (Exemptions) on the ground that assessee was not…
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority…
Registration 12AA cannot be denied on the ground of dissolution clause not providing transfer of income and assets to another…
Exemption us 10(23)(C)(vi)- By not applying provisions of the Right of Education Act, it cannot be said that the assessee…
For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or…
Refusal to grant registration us 12AA for not contesting earlier rejections is contrary in the eyes of law - ITAT…
Absence of dissolution clause-Registration 12AA can not be denied to a charitable Trust for no specific clause in the Trust…
Fresh registration us 12AA for change in objects which do not conform to the conditions of registration granted Budget 2017-18…