https://www.taxtmi.com/caselaws?id=252699 The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision to reject a Trust's application for registration under Section 12AA of the Income-tax Act. The Trust's objective of providing pensions to employees of a specific authority from their own contributions was deemed not to meet the charitable purpose criteria as per Section 2(15) of the Act. The Court emphasized that the direct benefit to contributors did not align with the general public utility requirement for charitable registration, leading to the dismissal of the Income-tax Appeal. en-us Wed, 08 Oct 2014 00:00:00 +0530 Wed, 18 Feb 2015 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252699 The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision to reject a Trust's application for registration under Section 12AA of the Income-tax Act. The Trust's objective of providing pensions to employees of a specific authority from their own contributions was deemed not to meet the charitable purpose criteria as per Section 2(15) of the Act. The Court emphasized that the direct benefit to contributors did not align with the general public utility requirement for charitable registration, leading to the dismissal of the Income-tax Appeal. Case-Laws Income Tax Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252699