Direct regular registration eligibility: trusts that have commenced activities and have no excluded income may apply directly. Direct regular registration is available for trusts or institutions that meet two conjunctive conditions: they have commenced activities, and no income of the trust or institution has been excluded from total income due to applicability of charitable or institution-specific exemption provisions for any previous year ending on or before the date of application at any time after commencement of activities.
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.
Direct regular registration eligibility: trusts that have commenced activities and have no excluded income may apply directly.
Direct regular registration is available for trusts or institutions that meet two conjunctive conditions: they have commenced activities, and no income of the trust or institution has been excluded from total income due to applicability of charitable or institution-specific exemption provisions for any previous year ending on or before the date of application at any time after commencement of activities.
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