Registration under section 12A: deadline for charitable and religious trusts extended, extensions beyond considered on merits. Charitable and religious trusts seeking tax exemption under sections 11 and 12 must file a registration application in the prescribed form under section 12A before the Commissioner; the filing deadline has been extended to August 15, 1973, or one year from creation of the trust, whichever is later, and Commissioners may allow further extensions on merits.
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 under section 12A: deadline for charitable and religious trusts extended, extensions beyond considered on merits.
Charitable and religious trusts seeking tax exemption under sections 11 and 12 must file a registration application in the prescribed form under section 12A before the Commissioner; the filing deadline has been extended to August 15, 1973, or one year from creation of the trust, whichever is later, and Commissioners may allow further extensions on merits.
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