Karnataka HC Rules Against Trust Registration Appeal Due to Non-Commencement of Activities

The Karnataka HC dismissed appeals on trust registration and recognition under the Income Tax Act. The trust failed to meet conditions in Section 12AA(1)(b) due to non-commencement of activities, following a prior court ruling.

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The Karnataka High Court dismissed the appeals regarding the registration of a trust under Section 12A and recognition under Section 80G of the Income Tax Act. The court found that the trust did not satisfy the conditions laid down in Section 12AA(1)(b) as it had not commenced activities. The decision was based on a previous judgment of the court in a similar case.

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