Charitable registration scope expanded to include new clause, altering eligibility and recognition under tax law. Amendment expands the operative scope of section 12AA by inserting references to clause (aa), so that in sub section (1) and in sub section (2) the existing reference to 'clause (a)' is replaced by 'clause (a) or clause (aa)' (the latter in sub section (7) for sub section (2)), thereby including clause (aa) within registration and eligibility determinations.
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.
Charitable registration scope expanded to include new clause, altering eligibility and recognition under tax law.
Amendment expands the operative scope of section 12AA by inserting references to clause (aa), so that in sub section (1) and in sub section (2) the existing reference to "clause (a)" is replaced by "clause (a) or clause (aa)" (the latter in sub section (7) for sub section (2)), thereby including clause (aa) within registration and eligibility determinations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
