Registration cancellation for trusts when activities trigger loss of charitable income exemptions, subject to reasonable cause defence. Amendment empowers the Principal Commissioner or Commissioner to cancel registration where activities of a trust or institution are carried out such that the provisions excluding income from charitable exemption apply, subject to a proviso that registration shall not be cancelled if the trust or institution proves there was reasonable cause for conducting activities in that manner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration cancellation for trusts when activities trigger loss of charitable income exemptions, subject to reasonable cause defence.
Amendment empowers the Principal Commissioner or Commissioner to cancel registration where activities of a trust or institution are carried out such that the provisions excluding income from charitable exemption apply, subject to a proviso that registration shall not be cancelled if the trust or institution proves there was reasonable cause for conducting activities in that manner.
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